Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

RIS - Taxation (International Investment and Remedial Matters) Bill

Regulatory impact statements for the Taxation (International Investment and Remedial Matters) Bill. October 2010.

These cover:

1. Thin capitalisation - low-asset companies.

2. Removing a potential tax barrier to non-resident investment in corporate bonds.

3. Extending the active income exemption to non-portfolio FIFs.