Professor Craig Elliffe is New Zealand’s leading international tax expert and brings an unparalleled level of experience to McCulloch & Partners. A Professor of Taxation Law at the University of Auckland Law School, Craig is a former partner at KPMG and Chapman Tripp, and has over 30 years of experience advising on complex domestic and international tax matters.
He is widely recognised for his contributions to New Zealand’s tax system — having served as a member of the Tax Working Group, and as an advisor to the OECD and Inland Revenue on international tax reform. His research focuses on corporate taxation, international tax, and the integrity of the tax base, and he has authored leading texts including International and Cross-Border Taxation in New Zealand and The Taxation of Trusts. Craig completed his PhD at the prestigious Cambridge University.
At McCulloch & Partners, Craig acts as a Consultant, providing strategic guidance on high-value, technical, and cross-border tax matters in collaboration with Dr Benjamin Walker and the wider team.