Top honour for international tax expert

As governments around the world struggle to make big tech pay more tax, a University of Auckland professor at the centre of that debate has received a prestigious academic honour.

Auckland Law School’s Professor Craig Elliffe has been named a Ngā Ahurei a Te Apārangi Fellow by the Royal Society Te Apārangi, recognising his work on complex international tax issues.

“I’m really thrilled to receive this acknowledgement,” he says, “it’s made me reflect on the many people who have helped and supported me as an academic.”

A leading expert in international taxation law, Elliffe’s interested in how multinational companies operate across borders and says tax systems often struggle to keep up, particularly in the digital economy.

“Ensuring that multinationals pay appropriate levels of tax when doing business in Aotearoa New Zealand will contribute significantly to the future well-being of every citizen,” he says.

His research details the challenges embedded in the international tax system and identifies ways to remedy them through international and domestic reform. His work is frequently cited in New Zealand courts and he’s helped guide Government tax policy through working groups.

Elliffe's start in academia was fairly late, but he brought a wealth of industry experience with him.

After university, he worked in London before joining KPMG in New Zealand, where he became a partner at age 28 and spent 14 years. He then moved to Chapman Tripp, serving as a partner for nine years.

Ever humble, he jokes his career has been a story of being “over-promoted”. His work, however, has consistently been recognised.

He joined the University of Auckland in 2008 after being encouraged to apply for a professorship, having taught part-time in the masters programme for eight years.

“I didn’t have any serious publications under my belt and had to begin to carve out an academic career,” he says.

“I think my career path, particularly at this time, demonstrates that you can change, move and grow.”

He joined the Business School in commercial law and credits former vice-chancellor Stuart McCutcheon and former head of department Susan Watson, among others, for their support. In 2015, he moved to Auckland Law School.

Much of Elliffe’s recent research has focused on multinational tax avoidance and the relationship between international and domestic tax law.

“It might seem dry, but it’s important,” he says. “Tax treaties are designed to reduce double taxation, but as a result of that, they’re sometimes used improperly, which creates multinational tax avoidance issues.”

Elliffe is the first New Zealander to serve on the Permanent Scientific Committee of the International Fiscal Association, as well as a General Reporter to its congress.

He’s authored Taxing the Digital Economy: Policy, Theory and Practice and International and Cross-Border Taxation in New Zealand, and edited International Tax at the Crossroads.

He’s also been shortlisted multiple times for the prestigious Frans Vanistendael Award for International Tax Law, including in 2025, when his paper on a ‘quiet revolution’ in international tax law was one of six shortlisted globally.

And he’s not slowing down; this year, he’s involved in two international tax conferences, both expected to result in books, including one on multinational tax avoidance.