Taxing the digital economy: theory, policy and practice C Elliffe Cambridge University Press, 2021 | 26 | 2021 |
The thickness of a prison wall-when does tax avoidance become a criminal offence? C Elliffe New Zealand business law quarterly 17 (4), 441-466, 2011 | 25 | 2011 |
The Test for Tax Avoidance in New Zealand: A Judicial Sea-Change C Elliffe, JM Cameron New Zealand Business Law Quarterly 16, 440-460, 2010 | 16 | 2010 |
The meaning of the principal purpose test: one ring to bind them all? C Elliffe World Tax J., 47, 2019 | 15 | 2019 |
The Lesser of Two Evil: Double Tax Treaty Override or Treaty Abuse C Elliffe British Tax Reviev 1, 62-88, 2016 | 14 | 2016 |
Unfinished Business: Domestic Thin Capitalization Rules and the Non-Discrimination Article in the OECD Model C Elliffe Bulletin for International Tax 67 (1), 26-38, 2013 | 9 | 2013 |
New Zealand's General Anti-Avoidance Rule-A Triumph of Flexibility over Certainty C Elliffe Can. Tax J. 62, 147, 2014 | 8 | 2014 |
Thin Capitalisation Rules and Treaties: Does the Ratio in the New Zealand Thin Capitalisation Rules Contravene New Zealand’s Tax Treaty Obligations? C Elliffe New Zealand Business Law Quarterly 18 (4), 307-332, 2012 | 8 | 2012 |
International and cross-border taxation in New Zealand C Elliffe Thomson Reuters, 2018 | 7 | 2018 |
Capital gains taxation: a comparative analysis of key issues M Littlewood, C Elliffe Edward Elgar Publishing, 2017 | 7 | 2017 |
International Tax Avoidance-The Tension between Protecting the Tax Base and Certainty of Law C Elliffe Journal of Business Law, 2011 | 7 | 2011 |
Is New Zealand Smarter than Other Countries or Simply Special? Reconsidering a Realisation-Based Capital Gains Tax in Light of South Africa’s Experience CC Huang, C Elliffe New Zealand Journal of Taxation Law and Policy 16 (3), 269-306, 2010 | 7 | 2010 |
Interest Deductibility: Evaluating the Advantage of Earnings Stripping Regimes in Preventing Thin Capitalisation C Elliffe New Zealand Law Review 2017 (2), 257-284, 2017 | 6 | 2017 |
Cross border tax avoidance: applying the 2003 OECD commentary to pre-2003 treaties C Elliffe SSRN, 2015 | 6 | 2015 |
New Zealand Taxation 2014 Principles, Cases and Questions C Alley, J Coleman, C Elliffe, M Gousmett Thomson Reuters, 2013 | 6 | 2013 |
International tax frameworks: Assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown C Elliffe | 5 | 2020 |
The Meaning of'Beneficial Ownership'in Double Tax Agreements C Elliffe British Tax Review, 2009 | 5 | 2009 |
The Interpretation and meaning of ‘beneficial owner’in New Zealand C Elliffe British Tax Review 3, 1-31, 2009 | 5 | 2009 |
Justifying source taxation in the digital age C Elliffe Victoria University of Wellington Law Review 52 (4), 743-768, 2021 | 4 | 2021 |
Hybrid entity double taxation: A case study on the taxation of trans-Tasman limited partnerships C Elliffe, J Yin Revenue Law Journal 21 (2011), 28-52, 2011 | 4 | 2011 |