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Inland Revenue

Tax Policy

Published 18 April 2013

Tax policy report: Taxation of multinationals - update

Tax policy report. Released 18 April 2013.

Officials’ note added on 19 April 2013 at 10.00 am: The “file and publish” requirement described in paragraph 23 only applies to issuers (public companies, banks, etc) and large companies that are at least 25% foreign owned.

Two versions of the report are available:

  • Original version released on 18 April 2013
  • Updated version that includes the officials' note released on 19 April 2013