Last week the New Zealand government issued a discussion document proposing that the Organization for Economic Co-operation and Development (OECD)’s recommendations contained in the Base Erosion Profit Shifting (BEPS) plan for combating hybrid mismatches be...
The Taxation (Business Tax, Exchange of Information, and Remedial Matters) Bill (‘bill’) was recently introduced in New Zealand. The bill contains a number of proposed amendments to the Income Tax Act and the Tax Administration Act. From an international...
