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Tax Policy

Proposed changes to tax laws, updates on bills, and policy announcements

Tax Policy

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Published 3 August 2017

Base erosion and profit shifting – Policy reports, Cabinet papers and regulatory impact assessments

Base erosion and profit shifting (BEPS) policy reports, Cabinet papers, regulatory impact assessments and submissions. August 2017.

See the index of BEPS documents for details about each document, and access to individual documents.
A summary of the Government's key BEPS decisions was published on 14 August 2017, along with information about further consultation on BEPS technical details.

BEPS - Documents 01-20 (PDF 19.3 MB)

BEPS - Document 21 (PDF 17.5 MB)

BEPS - Document 22 (PDF 20.2 MB)

BEPS - Document 23 (PDF 2.8 MB)

BEPS - Document 24 (PDF 14.8 MB)

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