Tax research recognised as world’s best

His paper titled, The meaning of the Principal Purpose Test: One ring to bind them all, deals with the new treaty-based general anti-avoidance rule. This has been introduced through the multilateral instrument into the tax treaties of a huge number of countries including New Zealand.

The article was published in the prestigious World Tax Journal in early 2019. Professor Elliffe presented his ideas in the article to the Law Faculties in Cambridge, Oxford and the London School of Economics. The article sets out to provide a normative interpretation or guide to the interpretation of this new rule. It attempts to provide a basis for harmonised interpretation of the test across the common and civil law jurisdictions.

It is one of just six research papers or books nominated for the prestigious award which recognises the world’s best international tax research. The winner will be announced in September.

The Frans Vanistendael Award for International Tax Law is supported by the International Bureau of Fiscal Documentation (IBFD), the world’s largest specialist tax publisher, based in the Netherlands. It is named after the IBFD’s former Academic Chairman, Dr Frans Vanistendael, who is renowned as an exceptional scholar in the field of international tax law.

The recipient of the Award, which comes with a €10,000 prize, will be selected by an international jury of experts.

It is the second time Professor Elliffe’s research has been shortlisted. In 2017 his research paper titled The Lesser of Two Evils: Double Tax Treaty Override or Treaty Abuse? was nominated.

Professor Elliffe is a tax specialist in the Law Faculty. He was appointed a Chair after 14 years as a tax partner at KPMG and nine years as a tax partner at Chapman Tripp.