Abstract

International tax specialist Professor Craig Elliffe will be talking to the Cambridge Tax Discussion Group about the Principal Purpose Test, which is intended to limit the scope for tax avoidance internationally. Craig will be exploring the challenges not just of international co-operation but also of consistent interpretation, both of which will be necessary for the effective operation of the Test. Craig is a Professor in the Law Faculty at the University of Auckland. He is an alumnus of the University of Cambridge, having obtained his LLM and his PhD here. Before taking up his academic role, he was a tax partner at international accountancy firm KPMG . He has recently been a member of the New Zealand government’s Tax Working Group.