New Zealand Inland Revenue is consulting on an officials' issues paper on whether and how New Zealand should implement the 15% global minimum tax of Pillar 2.
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OECD Pillar 2 consultation launched
Public consultation opened today on whether and how New Zealand should participate in an OECD/G20 tax measure aimed at base erosion and profit shifting by large multinational enterprises. Also known as the GloBE rules, the measure would impose a minimum 15% tax on the excess income of multinat…