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Inland Revenue

Tax Policy

Information release
Published 26 June 2023

Global Anti-Base Erosion tax rules for New Zealand

Published:
26 June 2023

Cabinet paper and policy reports covering the OECD Pillar Two: GloBE rules for New Zealand.

Documents in this information release
  1. DEV-23-SUB-0031 – Cabinet paper: Global Anti-Base Erosion tax rules for New Zealand (29 March 2023) (12 pages; PDF 235 KB)
  2. DEV-23-MIN-0031 – Minute: Global Anti-Base Erosion tax rules for New Zealand (29 March 2023) (2 pages; PDF 145 KB)
  3. IR2022-385 – Policy report: OECD Pillar Two: GloBE rules for New Zealand - summary of consultation and officials' recommendations (22 September 202) (24 pages; PDF 428 KB)
  4. IR2022-466(v1) – Policy report: Global Anti-Base Erosion tax rules for New Zealand - Cabinet approval (3 October 2022) (2 pages; PDF 62 KB)
  5. IR2022-466(v2) – Policy report: Global Anti-Base Erosion tax rules for New Zealand - Cabinet approval (9 February 2023) (4 pages; PDF 161 KB)
  6. IR2023-105 – Policy report: OECD Pillar Two: GloBE rules - additional decisions (4 April 2023) (7 pages; PDF 186 KB)
Additional information The Cabinet paper was considered by the Cabinet Economic Development Committee on 29 March 2023 and confirmed by Cabinet on 3 April 2023.  
 
One attachment to the Cabinet paper is not included in this information release as it is publicly available:
Global Anti-Base Erosion tax rules for New Zealand
pdf - 823.54 KB - 53 pages