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
RIAs – Taxation (Neutralising Base Erosion and Profit Shifting) Bill
Regulatory impact assessments for the Taxation (Neutralising Base Erosion and Profit Shifting) Bill. December 2017.
These cover:
- BEPS – transfer pricing and permanent establishment avoidance rules *
- BEPS – strengthening our interest limitation rules *
- BEPS – hybrid mismatch arrangements *
- Hybrids/NRWT issue
* These were published on 3 August 2017 as part of BEPS – Policy reports, Cabinet papers and regulatory impact assessments.
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