An edition of BEPS – Strengthening our interest limitation rules
(2017)
BEPS – Strengthening our interest limitation rules
A Government discussion document
by Policy and Strategy, Inland Revenue, New...
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Last edited by NZ Policy Webmaster
April 5, 2017 | History
A New Zealand Government discussion document seeking feedback on proposals to prevent multinationals using interest payments to shift profits offshore.
One of three consultation documents released in March 2017 with proposals to address base erosion and profit shifting.
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Subjects
international taxation, beps, base erosion and profit shifting, interest, thin capitalisation, new zealandPlaces
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BEPS – Strengthening our interest limitation rules: A Government discussion document
2017, Policy and Strategy, Inland Revenue, New Zealand
Electronic
in English
0478424418 9780478424416
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Book Details
Table of Contents
Chapter 1 – Introduction.
1
Chapter 2 – New Zealand’s approach.
4
Chapter 3 – Limiting the interest rate on related-party loans.
8
Chapter 4 – Treatment of non-debt liabilities.
18
Chapter 5 – Other matters.
25
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| April 5, 2017 | Edited by NZ Policy Webmaster | Add additional information |
| April 5, 2017 | Created by NZ Policy Webmaster | Added new book. |