Cambridge Tax Discussion Group: 'The Principal Purpose Test'

Professor Craig Elliffe will be discussing the Principal Purpose Test, which is a device intended to minimise tax avoidance internationally.

Amongst other issues, he will be exploring the challenges of international co-operation and of consistent interpretation on the effective operation of the Principal Purpose Test.

Professor Elliffe is based in the Law Faculty at the University of Auckland, but Cambridge is not unfamiliar to him. He did both his LLM and his PhD here. A former tax partner at international accountancy firm KPMG, his research interests cover the areas of international tax, corporate tax and tax avoidance. He has also been a member of the New Zealand government's Tax Working Group.

As usual, anyone is welcome; no prior knowledge of tax is required.

Please note that the venue may change, due to the scheduled industrial action on campus this week. If so, an email will be sent on Thursday morning. Alternatively, you can contact Guy Mulley on Thursday to check.

If you have any questions about this event, please contact Guy Mulley gevm2@cam.ac.uk, Co-President, Cambridge Tax Discussion Group: https://cambridge.tax