The NZ Inland Revenue has published final versions of its BEPS special reports on the following rules enacted by the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (NZ), covering: large multinational groups; transfer pricing rules; permanent establishment; permanent establishment and hybrid mismatch rule for non-resident withholding tax; hybrid mismatch rules (general) and interest limitation rules.

See below for further detail.

FJM 11.4.19

[Tax Month – Jan-April 2019]

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