Auckland legal academic on award shortlist
A tax research paper by Auckland University Law School Professor Craig Elliffe has been shortlisted for the Frans Vanistendael 2017 Award for International Tax Law.
Six research papers have been nominated for the prestigious award, which recognises the world's best international tax research.
Professor Elliffe's paper is entitled The Lesser of Two Evils: Double Tax Treaty Override or Treaty Abuse?, and was originally published in the British Tax Review.
His paper considers the relationship between international tax treaties and domestic law and suggests that some countries can effectively legislate to override their international treaty obligations. Such countries have to evaluate whether it is worse to breach their treaty obligations or suffer the abuse of those treaties. His article argues that treaty override is justified and acceptable in circumstances of treaty abuse.
The recipient of the Award, which comes with a €10,000 prize, will be selected in May by an international jury of experts comprising John Avery Jones, Reuven Avi-Yonah, Tsilly Dagan, Ana Paula Dourado, Marjaana Helminen, Rick Krever, Jörg Manfred Mössner, Pasquale Pistone and Luís Eduardo Schoueri.
Last updated on the 10th March 2017