New Zealand Inland Revenue has published information on a new Base Erosion and Profit Shifting (BEPS) disclosure requirement that applies in relation to the rules enacted as part of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 ({News-2018-06-29/A/5-previous coverage}). The deadline for complying with the disclosure requirement is not clear but is assumed to be prior to the return deadline for the relevant year.
---
Base Erosion and Profit Shifting (BEPS) disclosure…