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

Contents

Chapter 1 - Summary

Chapter 2 - Background

Chapter 3 - Permanent establishment avoidance

Chapter 4 - Amendments to the source rules

Chapter 5 - Strengthening the transfer pricing rules

Chapter 6 - Administrative measures

Appendix - Taxation of structures multinationals use in New Zealand