Tax Alert

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Tax Alert 

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. 

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Tax Alert December 2017