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The thin capitalisation problem : an analysis of New Zealand's 2014 reforms / by Jia Meng

By: Meng, Jia.
Series: New Zealand Journal of Taxation Law and Policy.Publisher: New Zealand, Brookers, Edition: 22 (1), March 2016.Description: 27-46, 20 pages.Subject(s): Tax avoidance | International organisations | Tax law | Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 -- New ZealandSummary: Considers the two main changes to thin capitalisation rules enacted by the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014. Assesses how the changes remedy the failings of the old regime and the effectiveness of the changes. Argues they provide a better buffer against multinational companies avoiding corporate income tax though hidden capitalisation.
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Article Article New Zealand
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Considers the two main changes to thin capitalisation rules enacted by the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014. Assesses how the changes remedy the failings of the old regime and the effectiveness of the changes. Argues they provide a better buffer against multinational companies avoiding corporate income tax though hidden capitalisation.

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