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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Regulatory impact assessment
Published 26 October 2010

RIS Pack – 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.