New Zealand’s taxation framework for inbound investmentReport as inadecuate



 New Zealand’s taxation framework for inbound investment


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This draft paper describes New Zealand’s approach to taxing foreign investment income. The paper will be used as the basis for targeted consultation with private sector representatives, and was released more widely to help provide an understanding of the trade-offs the Government faces in responding to base erosion and profit shipting BEPS. A final version of this paper and consultation documents for public feedback on measures to address BEPS will be released.



Author: Policy and Strategy, Inland Revenue, New Zealand

Source: https://archive.org/







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