An edition of New Zealand’s taxation framework for inbound investment (2016)

New Zealand’s taxation framework for inbound investment

A draft overview of current tax policy settings

by

Cover of: New Zealand’s taxation framework for inbound investment by Policy and Strategy, Inland Revenue, New Zealand
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Last edited by NZ Policy Webmaster
May 8, 2021 | History
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An edition of New Zealand’s taxation framework for inbound investment (2016)

New Zealand’s taxation framework for inbound investment

A draft overview of current tax policy settings

by

This draft paper describes New Zealand’s approach to taxing foreign investment income.

The paper will be used as the basis for targeted consultation with private sector representatives, and was released more widely to help provide an understanding of the trade-offs the Government faces in responding to base erosion and profit shipting (BEPS).

A final version of this paper and consultation documents for public feedback on measures to address BEPS will be released.

Publish Date
Publisher
Policy and Strategy, Inland Revenue, New Zealand
Language
English
Pages
31

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Previews available in: English

Subjects

taxation, foreign investment, base erosion and profit shifting, BEPS, international tax, New Zealand, FDI, foreign direct investment, inbound investment, compnay tax, non-resident withholding tax, NRWT, thin capitalisation, approved issuer levy, AIL

Places

New Zealand
Edition Availability
Cover of: New Zealand’s taxation framework for inbound investment
New Zealand’s taxation framework for inbound investment: A draft overview of current tax policy settings
2016, Policy and Strategy, Inland Revenue, New Zealand
Electronic in English

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Book Details

Table of Contents

Principal conclusions. 1
Introduction. 3
Main features of the taxation of inbound investment. 6
The impact of taxation on foreign direct investment. 7
The company tax. 9
Non-resident withholding tax (NRWT) on interest on related-party debt. 14
Debt and equity advanced by a foreign parent and thin capitalisation provisions. 16
Deviations from normal rules, marginal investors and welfare implications. 19
BEPS. 20
Unrelated-party debt and NRWT/AIL. 22
Conclusions. 26
Appendix. 27

Edition Notes

Published in
Wellington, New Zealand
Copyright Date
2016

Contributors

Author
The Treasury, New Zealand

The Physical Object

Format
Electronic
Pagination
28
Number of pages
31

ID Numbers

Open Library
OL25928871M
Internet Archive
nz-taxpolicy-2016-other-nz-framework-inbound-investment
ISBN 13
9780478424331

Links outside Open Library

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History

Download catalog record: RDF / JSON
May 8, 2021 Edited by NZ Policy Webmaster Update author - so it is associated with the correct one (authors duplicated)
June 29, 2016 Edited by NZ Policy Webmaster Add author
June 29, 2016 Edited by NZ Policy Webmaster Added additional information
June 29, 2016 Created by NZ Policy Webmaster Added new book.