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Summary of New Zealand Government's Key BEPS Decisions

|Proposed Changes|New Zealand
New Zealand

On 14 August 2017, New Zealand Inland Revenue published a summary of the Government's key BEPS policy decisions, which were announced earlier in the month ({News-2017-08-07/P/2-previous coverage}). The summary provides an overview of the policy proposals, the comments received, and the Government's decision for each. As provided in the summary document, the key policy proposals and decisions are as follows:

Strengthening interest limitation rules

Interest rate cap

The Government has ag…

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