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Inland Revenue

Tax Policy

PUBLISHED 14 December 2016

BEPS Cabinet paper released

The Minister of Revenue Michael Woodhouse has released a Cabinet paper providing information on BEPS measures being considered by the Government. These measures would strengthen the transfer pricing and permanent establishment rules to address base erosion and profit shifting (BEPS) strategies used by some multinationals. The Government plans to release a discussion document to consult on this issue in early 2017.