Source: New Zealand Inland Revenue Department – Press Release/Statement:
Headline: Public feedback sought on draft BEPS guidance
Following the enactment of the Taxation (Neutralising Base Erosion and Profit Shifting) Act earlier this year, Inland Revenue is now issuing draft guidance material to help taxpayers comply with the new legislation. Our intention is that the information that we provide is useful and (given the technical nature of the material) as clear and understandable as possible. This document covers the new rules aimed at:
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