Source: New Zealand Inland Revenue Department – Press Release/Statement:
Headline: BEPS Multilateral Instrument ratified
New Zealand has now ratified the OECD’s Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the “Multilateral Instrument”, or MLI), which is expected to enter into force for New Zealand from 1 October 2018.
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