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Multinationals tax bill released : NZ answer to BEPS / by Luis Vazquez

By: Vazquez, Luis.
Series: Taxation Today.Publisher: New Zealand, Thomson Reuters, Edition: no. 114, March 2018.Description: 4-5, 2 pages.Subject(s): New Zealand | Tax | Profit shifting | Tax avoidance | Transfer pricing | Taxation (Neutralising Base Erosion and Profit Shifting) Bill 2017 -- New Zealand | Income Tax Act 2007 -- New Zealand | Tax Administration Act 1994 -- New ZealandSummary: Summarises the key points to the Taxation (Neutralising Base Erosion and Profit Shifting) Bill 2017. Includes discussion of the changes to thin capitalisation rules, interest rate caps and permanent establishment, transfer pricing and hybrid mismatch rules.
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Summarises the key points to the Taxation (Neutralising Base Erosion and Profit Shifting) Bill 2017. Includes discussion of the changes to thin capitalisation rules, interest rate caps and permanent establishment, transfer pricing and hybrid mismatch rules.

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