Following the enactment of the New Zealand Taxation (Neutralising Base Erosion and Profit Shifting) Act earlier this year, on August 27, 2018 the New Zealand Inland Revenue issued draft guidance material meant to help taxpayers comply with the new legislation. The closing date for comments is September 28, 2018.

 

The draft guidance covers the following topics:

- Interest limitation rules;

- Hybrid and branch mismatch rules;

- Transfer pricing rules;

- Permanent establishment anti-avoidance rules; and

- Administrative measures;

 

Comments to the questions raised by the New Zealand Inland Revenue can be send to: This email address is being protected from spambots. You need JavaScript enabled to view it. with “BEPS draft guidance” in the subject line.

 

Alternatively, comments can also be send to:

BEPS draft guidance

C/- Deputy Commissioner Policy and Strategy

Inland Revenue Department

P O Box 2198

Wellington 6140

 

 

Click on the topic below to be forwarded to the draft guidance as issued by the New Zealand Inland Revenue in that respect:

- Interest limitation rules;

- Hybrid and branch mismatch rules;

- Transfer pricing rules;

- Permanent establishment anti-avoidance rules; or

- Administrative measures.

 

 

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