Craig Elliffe's Books

Taxing the Digital Economy

Theory, Policy and Practice

By: Craig Elliffe

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Taxing the Digital Economy

Theory, Policy and Practice

By: Craig Elliffe

The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with their immense growth and the OECD has proposed a new international tax compromise that will allocate taxing rights to market jurisdictions and remove the need to have a physical presence in the taxing jurisdictions in order to sustain taxability. In this work, Craig Elliffe explains the problems with the existing international tax system and its inability to respond to challenges posed by digitalised companies. In addition to looking at how the new international tax rules will work, Elliffe assesses their likely effectiveness and highlights features that are likely to endure in the next waves of international tax reform.

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Page Count

355

Publisher

Cambridge University Press

Published Date

ISBN 10

1108617913

ISBN 13

9781108617918

International and Cross-border Taxation in New Zealand

By: Craig Elliffe

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International and Cross-border Taxation in New Zealand

By: Craig Elliffe

Written by international tax law specialist Professor Craig Elliffe, International and Cross-Border Taxation in New Zealand is a major commentary on New Zealand's international tax law and double taxation agreements and transfer pricing regime. The book is designed to provide readers with an understanding of the legal principles and concepts which underpin international tax law and cross-border transactions and with practical guidance designed to assist them to navigate their way through this complex topic. It begins with an introductory chapter explaining the history and concept of international taxation and the way in which New Zealand and other nations deal with international taxation transactions. The next four chapters provide comprehensive coverage of residence-base taxation; source-based taxation; and taxation of source based income. The final two chapters deal with double tax agreements and allocation of profits (thin capitalisation).

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Page Count

948

Published Date

ISBN 10

1988504996

ISBN 13

9781988504995

Foundations of New Zealand Taxation Law 2018

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Foundations of New Zealand Taxation Law provides a clear and concise introduction to the policy, principles and practice underpinning New Zealand's tax laws. Written by a panel of tax academics and tax experts in practice, this 2018 edition includes a new chapter entitled The Capital-Revenue Distinction, in addition to new commentary on the significant tax developments that occurred throughout 2017. Ideal for students seeking a straightforward explanation of the fundamentals of taxation law within a framework that provides context and historical background, the text includes a series of study questions at the end of each chapter to aid with preparation for exams and assignments.

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858

Published Date

ISBN 10

1775472469

ISBN 13

9781775472469

Interlopers

The Difficult People and Life Experience that Prepare us for Greater

By: Kenny D. Craig

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Interlopers

The Difficult People and Life Experience that Prepare us for Greater

By: Kenny D. Craig

Dream killers, ditch diggers, backstabbers...we’ve all had them in our lives. And even though we’d rather avoid them at all costs, God has plans for them—and for us. Joseph (of the coat of many colors) had a life full of these interlopers, from the brothers who wanted to murder him and sold him into slavery, to the conniving wife of his master, Potiphar. Though some might think God abandoned Joseph to these betrayers, Interlopers: The Difficult People and Life Experiences That Prepare Us for Greater helps us understand that God uses such interlopers to transform us and prepare us for greater destinies, just as he did for Joseph, leading us from the pit to the palace while changing us in ways we could never imagine. This book balances nicely the hard truths, suggesting what we need to do to be better and to keep ourselves in the best shape for the paths God has set out for us, along with encouragement for how to do so. It will be an enjoyable addition to the libraries of those looking for encouragement through their struggles and for ways they can actively improve their lives by “simply” changing their views about their struggles.

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Publisher

Dog Ear Publishing

Published Date

ISBN 10

1457557762

ISBN 13

9781457557767

Book's by Craig Elliffe

Taxing the Digital Economy

Taxing the Digital Economy

International and Cross-border Taxation in New Zealand

International and Cross-border Taxation in New Zealand

Foundations of New Zealand Taxation Law 2018

Foundations of New Zealand Taxation Law 2018

Interlopers

Interlopers

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