An edition of New Zealand’s implementation of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS
(2017)
New Zealand’s implementation of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS
An officials’ issues paper
by Policy and Strategy, Inland Revenue, New...
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Last edited by NZ Policy Webmaster
April 5, 2017 | History
An officials' issues paper seeking feedback on implementing New Zealand’s entrance into an international convention for aligning our double tax agreements with OECD recommendations.
One of three consultation documents released in March 2017 with proposals to address base erosion and profit shifting.
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Subjects
international taxation, beps, base erosion and profit shifting, multilateral convention, mli, new zealand, oecdPlaces
New Zealand| Edition | Availability |
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New Zealand’s implementation of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS: An officials’ issues paper
2017, Policy and Strategy, Inland Revenue, New Zealand
Electronic
0478424434 9780478424430
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Book Details
Table of Contents
Terms and abbreviations.
Chapter 1 – Background. 1
Chapter 2 – The multilateral instrument and how it will amend our DTAs. 4
Chapter 3 – How the multilateral instrument provisions will address BEPS concerns. 10
Chapter 4 – Implementation and entry into effect. 12
Appendix – Substantive BEPS provisions in the multilateral instrument. 15
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| April 5, 2017 | Edited by NZ Policy Webmaster | Add additional information |
| April 5, 2017 | Created by NZ Policy Webmaster | Added new book. |