A focus on topical tax issues - December 2017
BEPS proposals now before New Zealand Parliament
On 6 December 2017 the New Zealand Government introduced a taxation bill into Parliament addressing Base Erosion and Profit Shifting (BEPS) concerns.
Once enacted, the Taxation (Neutralising Base Erosion and Profit Shifting) Bill will generally apply to income years starting on or after 1 July 2018.
We outline the key proposals.
Also in this issue
- Terms of reference announced for Tax Working Group
- R&D Tax Credits: Reflections from New Zealand and Australia
- Is AIM the right provisional tax method for you?
- GST on online shopping – the holiday is coming to an end
- Proving arm’s length pricing is set to become a taxpayer’s burden
- Impact of changes to the look-through company rules
- Are your GST processes and controls up to scratch?
- Recent tax developments