Professor Craig Elliffe
Professor of Taxation Law and Policy
Department:
Address: Owen G Glenn Building
12 Grafton Road
Auckland
Faculty: Business & Economics
Phone: +64 9 373 7599 Ext. 88990
Mobile Phone: 0274367589
Email: c.elliffe@auckland.ac.nz
Web Page: http://ssrn.com/author=1367756

Professor Craig Elliffe, LLB(Hons), BCom Otago, LLM Camb. Craig was appointed to a chair after 14 years as a tax partner at KPMG and 8 years as a tax partner at Chapman Tripp. Craig’s research areas are in the field of international tax, corporate tax and tax avoidance. He is the author of Dividend Imputation: Practice and Procedure (Lexis) and has written numerous articles and other materials on tax. He is listed in Chambers and the International Tax Review as a leading tax practitioner. He is the Director of the MTaxS programme (the leading postgraduate tax course in New Zealand).
Qualifications:
1986 LLM Cambridge University
1984 LLB (hons) Otago University
1983 BCom Otago University
Positions Held:
FromToInstitutionPosition Held
2009 Now New Zealand Institute of Accountants Member of the Taxation Committee
2008 Now University of Auckland Director Master of Taxation Studies
Awards:
2011 Teaching Excellence Awards-Master of Taxations Studies Tax Teaching Team
Teaching:
2011 COMLAW 301 Taxation
2011 COMLAW 311 Advanced Taxation
2011 COMLAW 740 The Tax Base
2011 COMLAW 741 International Taxation
2011 COMLAW 756 Non-corporate tax
Selected Publications:
Refereed Journal Articles
2011 ELLIFFE, C.,  ‘Canadian Tax Court on the Meaning of "Permanent Establishment" in Treaties‘, Journal of International Taxation no 22, (4), 26-32.
2011 ELLIFFE, C.,  ‘International Tax Avoidance: The Tension between Protecting the Tax Base and Certainty of Law‘, Journal of Business Law, no 7, 647-665 .
2011 ELLIFFE, C.,  ‘Tax Fraud: When is Tax Avoidance a Criminal Offence?‘, Second Collection of Tax Essays (Centre for Commercial and Corporate Law Inc).
2011 ELLIFFE, C.,  ‘The Problem with "Black Hole" and Feasibility Expenditure: Some Suggestions for Reform.‘, New Zealand Journal of Tax Law and Policy no 17, (1)
2011 ELLIFFE, C.,  ‘The Thickness of a Prison Wall — When Does Tax Avoidance Become a Criminal Offence?‘, New Zealand Business Law Quarterly (December, 2011), 17(4), 441-466.
2010 ELLIFFE, C.,  ‘'Building a Better Bridge: The Case for Taxing Capital Gains in New Zealand',‘, New Zealand Business Law Quarterly, 16, (2), ,  p178-202.
2010 HUANG, C.,  ELLIFFE, C.,  ‘Is New Zealand Smarter than Other Countries or Simply Special? Reconsidering a Realisation-Based Capital Gains Tax in Light of South Africa’s Experience‘, New Zealand Journal of Tax Law and Policy 16, (3), 25.
2010 ELLIFFE, C.,  ‘'Meaning of "Permanent Establishment" in Article 5 of Double Tax Conventions'‘, New Zealand Journal of Taxation Law and Policy , 16(1), p11-20.
2010 ELLIFFE, C.,  CAMERON, J.,  ‘The Test for Tax Avoidance in New Zealand: A Judicial Sea-Change‘, New Zealand Business Law Quarterly 16, (4), 21.
2009 ELLIFFE, C.,  PREBBLE, J.,  ‘General Anti-Avoidance Rules and Double Tax Agreements: a New Zealand Perspective‘, Revenue Law Journal, 19 (1), 48-70.
2009 KEATING, M.,  ELLIFFE, C.,  ‘Tax Avoidance-Still Waiting for Godot?‘, NZ Universities Law Review, 23, 3, 368-392.
2009 ELLIFFE, C.,  ‘Tax Treaty Interpretation: Does "Income Tax" Include Tax on Capital Gains?‘, New Zealand Journal of Taxation Law and Policy 15, -4, p1-10.
2009 ELLIFFE, C.,  ‘The Interpretation and meaning of "Beneficial Owner" in New Zealand‘, British Tax Review, 2009 (3), p276-305.
2008 ELLIFFE, C.,  MARSDEN, A.,  POSKITT, R.,  ‘Impact of the approved issuer levy on New Zealand dollar domestic interest rates‘, New Zealand Journal of Taxation Law and Policy, 14, 4, 483-499.
2008 ELLIFFE, C.,  ‘Tax Avoidance and the Supreme Court- Waiting for Godot?‘,  New Zealand Business Law Quarterly,, 14, (3), , p128-140.
Sections in Books
2011 ELLIFFE, C.,  ‘ The Leaky Buildings Crisis: Understanding the Issues‘, Tax Law Issues, Thomson Reuters, 23.
2011 ELLIFFE, C.,  PREBBLE , J.,  RUSS , N.,  ‘Key Practical Issues to Eliminate Double Taxation of Business Income‘, Cahiers de droit fiscal international
Conference Paper
2011 ELLIFFE, C.,  ‘NZICA Tax Conference 2011 -international tax cases on non-discrimination‘
2010 ELLIFFE, C.,  ‘Building a better bridge - the case for taxing capital gains in New Zealand‘, Australasian Tax Teachers Association Conference, Sydney, 23 January, 2010
2010 ELLIFFE, C.,  ‘NZICA Tax Conference: Applying the 2003 Commentary to pre 2003 Treaties (treaties and the GAAR)‘
2009 ELLIFFE, C.,  ‘NZICA Tax Conference: International Tax Cases (permanent establishment and whether capital gains are income under a treaty)‘
2008 ELLIFFE, C.,  ‘Tax Case Update‘, New Zealand Law Society Tax Conference, Auckland, August 2008
Other
2010 ELLIFFE, C.,  ‘Government Poised to Raise GST‘, Interview with TVNZ 7 News, Tuesday Feb 9, 2010
2010 ELLIFFE, C.,  ‘Some taxing problems built into system‘, New Zealand Herald, Tuesday Jan 5, 2010
2010 ELLIFFE, C.,  PREBBLE, J.,  ‘Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions ‘ In: Cahiers de Droit Fiscal Internationale (ed.),  International Bureau of Fiscal Documentation, Paris, 95a,  p575-595.
2010 ELLIFFE, C.,  ‘The $1.6b question - How to fill tax hole‘, New Zealand Herald, Thursday Jan 7, 2010
2010 ELLIFFE, C.,  ‘Time for tax reform but alternatives present new issues‘, New Zealand Herald, Wednesday Jan 6, 2010
2009 KEATING, M.,  ELLIFFE, C.,  ‘Tax Avoidance and the Supreme Court‘, Commercial Law Public seminar, University of Auckland Business School, 29 June 2009
2009 ELLIFFE, C.,  ‘Tax Avoidance and the Supreme Court‘, Business School Tax Seminar Series, University of Auckland Business School, 29 June 2009
2009 ELLIFFE, C.,  ‘Tax Treaty Shopping and Double Tax Agreements‘, Address, KPMG, 16 June 2009
2009 ELLIFFE, C.,  ‘The Meaning of Beneficial Ownership in New Zealand‘, Business School Tax Seminar Series, University of Auckland Business School, 30 April 2009



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