Contents
Chapter 1 – Introduction
Chapter 2 – New Zealand’s approach
Chapter 3 – Limiting the interest rate on related-party loans
Chapter 4 – Treatment of non-debt liabilities
Chapter 5 – Other matters
- De minimis for the inbound thin capitalisation rules
- Infrastructure projects controlled by single non-residents
- Firms controlled by non-residents acting together: related-party debt
- Asset valuations
- Measurement date for assets and liabilities
- Remedial change: trusts and owner-linked debt
- Application date for all proposals