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New Zealand Considering Thin Capitalisation Amendments to Boost Foreign Investment in Infrastructure Projects

|Proposed Changes|New Zealand
New Zealand

New Zealand Inland Revenue has published an officials' issues paper for consultation on Thin capitalisation settings for infrastructure, seeking feedback on whether New Zealand's thin capitalisation settings might be discouraging foreign investors from investing in infrastructure projects in New Zealand. The issues paper considers two possible solutions to address the potential issue:

  • A targeted rule that applies only to infrastructure projects; and
  • A more general rule that applies to thir…

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