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Inland Revenue

Tax Policy

05 - Cabinet paper: Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting: Approval for Signature and Ratification

 

Document number 05
Date 18 April 2017
Type Cabinet paper
Title Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting: Approval for Signature and Ratification
Description

Cabinet paper with recommendations on the text and agreement to sign the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting.

Reference: CAB-17-SUB-0241

Downloads

PDF (846 KB; 76 pages; complete Cabinet paper in one file)

Source version for each section:

  1. Cabinet submission summary - PDF (136 KB; 2 pages; only available as a PDF)
  2. Cabinet paper - DOCX (52 KB, 15 pages; some formatting differences)
  3. Annex A – Text of the Multilateral Instrument (included in Cabinet paper)
  4. Annex B – New Zealand's notifications and reservations - DOCX (104 KB; 29 pages)
  5. Annex C (included in Cabinet paper)
  6. Annex D – National Interest Analysis (DOCX 74KB; 24 pages)
Contents

The Cabinet paper includes these sections:

  1. Cabinet submission summary
  2. Cabinet paper
  3. Annex A – Text of the Multilateral Instrument
  4. Annex B – New Zealand's notifications and reservations
  5. Annex C
  6. Annex D – National Interest Analysis