OrbitaxNew Zealand Consults on New Transfer Pricing, PE Avoidance, and Thin Cap Rules to Address BEPS and Signature of BEPS Multilateral Instrument
|Proposed Changes|New Zealand
On 3 March 2017, New Zealand Inland Revenue's Policy and Strategy group announced the release of three consultation documents on addressing BEPS. The documents and their proposals are summarized as follows:
BEPS – Transfer Pricing and Permanent Establishment Avoidance
This consultation document includes a number of proposed rules/requirements, including:
- A new anti-avoidance rule for larg…
