In the Large Enterprises Update - Number 33: November 2015, New Zealand Inland Revenue stated that it is planning for the introduction of Country-by-Country reporting requirements for fiscal years beginning on or after 1 January 2016.
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As part of an agreed international tax reform package addressing base erosion and profit shifting, new country-by-country (CbC) reporting requirements have been published by the OECD. We're currently considering if a law change is required or if the curren…