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Last edited by NZ Policy Webmaster
May 8, 2021 | History
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.
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Previews available in: English
Edition | Availability |
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1
New Zealand’s taxation framework for inbound investment: A draft overview of current tax policy settings
2016, Policy and Strategy, Inland Revenue, New Zealand
Electronic
in English
0478424337 9780478424331
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Book Details
Table of Contents
Principal conclusions.
1
Introduction.
3
Main features of the taxation of inbound investment.
6
The impact of taxation on foreign direct investment.
7
The company tax.
9
Non-resident withholding tax (NRWT) on interest on related-party debt.
14
Debt and equity advanced by a foreign parent and thin capitalisation provisions.
16
Deviations from normal rules, marginal investors and welfare implications.
19
BEPS.
20
Unrelated-party debt and NRWT/AIL.
22
Conclusions.
26
Appendix.
27
Edition Notes
Contributors
The Physical Object
ID Numbers
Links outside Open Library
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Feedback?May 8, 2021 | Edited by NZ Policy Webmaster | Update author - so it is associated with the correct one (authors duplicated) |
June 29, 2016 | Edited by NZ Policy Webmaster | Add author |
June 29, 2016 | Edited by NZ Policy Webmaster | Added additional information |
June 29, 2016 | Created by NZ Policy Webmaster | Added new book. |