New Zealand Publishes Final Special Reports on BEPS Rules

New Zealand Inland Revenue has announced the publication of the final versions of the special reports on the new rules for base erosion and profit shifting (BEPS). The final special reports cover the rules enacted as part of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 ({News-2018-06-29/A/5-previous coverage}) and include:

• Interest limitation rules
• Hybrid and branch mismatch rules
• Transfer pricing rules
• Permanent establishment anti-avoidance rules
• Administrative…