New Zealand enacts legislation to counter BEPS

11 July 2018

New Zealand's legislative response to Base Erosion and Profit Shifting (BEPS), the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018, received Royal assent on June 27, and came into force on July 1. The new legislation introduces changes to New Zealand's international tax law with a breadth that is unprecedented in recent times.

A Global Tax Alert, attached below, provides additional details.

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Document ID: 2018-1380

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