RIA Pack – Taxation (Neutralising Base Erosion and Profit Shifting) Bill
Regulatory impact assessments for the Taxation (Neutralising Base Erosion and Profit Shifting) Bill. December 2017.
These cover:
- BEPS – transfer pricing and permanent establishment avoidance rules *
- BEPS – strengthening our interest limitation rules *
- BEPS – hybrid mismatch arrangements *
- Hybrids/NRWT issue
* These were published on 3 August 2017 as part of BEPS – Policy reports, Cabinet papers and regulatory impact assessments.
Combined regulatory impact assessment pack – Signed
Combined regulatory impact assessment pack
BEPS – transfer pricing and permanent establishment avoidance rules – Regulatory impact assessment
BEPS – strengthening our interest limitation rules – Regulatory impact assessment
BEPS - Hybrid mismatch arrangements – Regulatory impact assessment
Hybrids/NRWT issue – Regulatory impact assessment