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Elliffe, Craig
22  results:
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1

Preventing Unacceptable Tax Treaty Overrides:

Elliffe, Craig
British Tax Review, Number 1, 2022 pp 38-63.  , 2022
Link: https://ssrn.com/abstrac..
 
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2

Justifying Source Taxation in the Digital Age:

Elliffe, Craig
(2021) 53(3) VUWLR.  , 2021
Link: https://ssrn.com/abstrac..
 
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3

The Meaning of the Principal Purpose Test: One Ring to Bind..:

Elliffe, Craig
World Tax Journal.  11 (2019)  1 - p. , 2019
Link: https://ssrn.com/abstrac..
 
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4

Interpreting International Tax Agreements: Alsatia in New Z..:

Elliffe, Craig
New Zealand Universities Law Review.  28 (2018)  1 - p. 1-24 , 2018
Link: https://ssrn.com/abstrac..
 
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5

The Lesser of Two Evils: Double Tax Treaty Override or Trea..:

Elliffe, Craig
British Tax Review, No 1, 2016, pages 62-88.  , 2016
Link: https://ssrn.com/abstrac..
 
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6

Key Issues in the Design of Capital Gains Tax Regimes: Taxi..:

Elliffe, Craig
New Zealand Journal of Taxation Law and Policy.  21 (2015)  1 - p. , 2015
Link: https://ssrn.com/abstrac..
 
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7

Alesco New Zealand Limited v CIR: Concerns Over the Broad D..:

Elliffe, Craig ; Keating, Mark
British Tax Review, No 3, 2013.  , 2013
Link: https://ssrn.com/abstrac..
 
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8

Unfinished Business: Domestic Thin Capitalization Rules and..:

Elliffe, Craig
Bulletin for International Tax.  67 (2013)  1 - p. 2013 , 2013
Link: https://ssrn.com/abstrac..
 
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9

Issues in the Qualification of Taxable Entities and Treaty ..:

Elliffe, Craig ; Archer, Andy
IFA Cahiers de droit fiscal international (Mumbai Congress Subject 2) 2014.  , 2013
Link: https://ssrn.com/abstrac..
 
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10

Cross Border Tax Avoidance: Applying the 2003 OECD Commenta..:

Elliffe, Craig
British Tax Review, Issue 3, p. 307, 2012, 27 pages.  , 2012
Link: https://ssrn.com/abstrac..
 
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11

International Secondments and Corporate Residency: Care and..:

Elliffe, Craig
New Zealand Tax Planning Report, no 2, May 2012..  , 2012
Link: https://ssrn.com/abstrac..
 
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12

Hybrid entity double taxation: A case study on the taxation..:

Elliffe, Craig ; Yin, Jun
Revenue Law Journal.  21 (2012)  1 - p. , 2012
Link: https://doi.org/10.53300..
 
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13

Hybrid Entity Double Taxation: A Case Study on the Taxation..:

Elliffe, Craig ; Yin, Andrew
Revenue Law Journal.  21 (2011)  1 - p. , 2011
Link: https://ssrn.com/abstrac..
 
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14

The Problem with 'Black Hole' and Feasibility Expenditure: ..:

Lui, Peggy ; Elliffe, Craig
New Zealand Journal of Taxation Law and Policy.  17 (2011)  1 - p. , 2011
Link: https://ssrn.com/abstrac..
 
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15

Is New Zealand Smarter than Other Countries or Simply Speci..:

Huang, Chye-Ching ; Elliffe, Craig
New Zealand Journal of Taxation Law and Policy.  16 (2010)  3 - p. , 2010
Link: https://ssrn.com/abstrac..
 
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