The New Zealand Parliament Finance and Expenditure Committee has issued its final report on the Taxation (Annual Rates for 2023-24, Multinational Tax, and Remedial Matters) Bill. As previously reported, the bill includes, among other things, measures for the implementation of the OECD's Pillar 2 Global Anti-Base Erosion (GloBE) rules. In its report, the Finance and Expenditure Committee suppo…