Index of BEPS documents

#	Date	Type	Title and description	Download
01	9 March 2017	Policy report	Consultation on addressing hybrid mismatch arrangements Report on submissions received for the Government's discussion document Addressing hybrid mismatch arrangements (September 2016) – for the submissions see document #21. Report number: IR2017/133, T2017/0406	PDF (1.7 MB; 23 pages) DOCX (206 KB; 23 pages)
02	6 April 2017	Policy report	Cabinet paper – Foreign hybrid entity double deductions and BEPS reforms Covering report for Cabinet paper (document #03). Report number: IR2017/237, T2017/949	PDF (302 KB; 3 pages) DOCX (164 KB; 3 pages)
03	6 April 2017	Cabinet paper	Foreign hybrid entity double deductions and BEPS reforms Cabinet paper with recommendations for foreign hybrid entity double deductions and BEPS reforms.	PDF (85 KB; 8 pages) DOCX (75KB; 8 pages)
04	18 April 2017	Policy report	New Zealand’s adoption of the OECD’s Multilateral Instrument Report covering: submissions received for the officials’ issues paper New Zealand’s implementation of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (March 2017) – for the submissions see document #23; and the Multilateral Instrument Cabinet paper (document #05). Report number: IR2017/260, T2017/1004	PDF (2.5 MB; 25 pages) DOCX (203 KB; 25 pages)
05	18 April 2017	Cabinet paper	Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting: Approval for Signature and Ratification Cabinet paper with recommendations on the text and agreement to sign the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting. Reference: CAB-17-SUB-0241 Source version for each section: Cabinet submission summary - PDF (136 KB; 2 pages; only available as a PDF) Cabinet paper - DOCX (52 KB, 15 pages; some formatting differences) Annex A – Text of the Multilateral Instrument (included in Cabinet paper) Annex B – New Zealand's notifications and reservations - DOCX (104 KB; 29 pages) Annex C (included in Cabinet paper) Annex D – National Interest Analysis (DOCX 74KB; 24 pages)	PDF (846 KB; 76 pages)
06	18 May 2017	Policy report	Update on Multilateral Instrument Report with recommendations to add additional countries to New Zealand’s list of double tax agreements covered by the Multilateral Instrument. Report number: IR2017/320, T2017/1363	PDF (321 KB; 3 pages) DOCX (160 KB; 3 pages)
07	15 June 2017	Policy report	BEPS – summary of submissions on March 2017 discussion documents Report on the submissions received for the Government's discussion documents BEPS – Transfer pricing and permanent establishment avoidance (March 2017) and BEPS – Strengthening our interest limitation rules (March 2017). Report number: IR2017/361, T2017/1630	PDF (1.1 MB; 16 pages) DOCX (192 KB; 16 pages)
08	22 June 2017	Policy report	Base erosion and profit shifting – overview of current reports Report with an overview of the 22 June 2017 reports about base erosion and profit shifting (documents #09, #10, and #11). Report number: IR2017/329, T2017/1578	PDF (535 KB; 6 pages) DOCX (174 KB; 6 pages)
09	22 June 2017	Policy report	BEPS – interest limitation submissions and policy decisions Report on submissions and policy changes resulting from the Government's discussion document BEPS – Strengthening our interest limitation rules (March 2017) – for the submissions see document #22. Report number: IR2017/325, T2017/1576	PDF (2.4 MB; 34 pages) DOCX (224 KB; 34 pages)
10	22 June 2017	Policy report	BEPS – transfer pricing and permanent establishment avoidance submissions and policy decisions Report on submissions and policy changes resulting from the Government's discussion document BEPS – Transfer pricing and permanent establishment avoidance (March 2017) – for the submissions see document #24. Report number: IR2017/330, T2017/1577	PDF (2.1 MB; 29 pages) DOCX (222 KB; 29 pages)
11	22 June 2017	Policy report	BEPS – Recommendations on addressing hybrid mismatch arrangements Report with recommendations on policy changes for addressing hybrid mismatch arrangements. Report number: IR2017/353, T2017/1604	PDF (3.4 MB; 53 pages) DOCX (467 KB; 53 pages)
12	6 July 2017	Policy report	Cabinet paper – tax measures to prevent base erosion and profit shifting Covering report for Cabinet paper (document #13). Report number: IR2017/410, T2017/1847	PDF (472 KB; 5 pages) DOCX (164 KB; 5 pages)
13	13 July 2017	Cabinet paper	Tax measures to prevent base erosion and profit shifting Cabinet paper with an overview of the three Cabinet papers recommending measures to address base erosion and profit shifting in New Zealand (documents #15, #17, and #19).	PDF (156 KB; 17 pages) DOCX (68 KB; 17 pages)
14	13 July 2017	Policy report	BEPS Cabinet papers Covering report for the three BEPS Cabinet papers: strengthening our interest limitation rules, transfer pricing and permanent establishment avoidance, and addressing hybrid mismatch arrangements. Note: The PDF version of this document includes the Cabinet papers and signed regulatory impact assessments – these are also listed individually (documents #15–#20). Report number: IR2017/429, T2017/1901	PDF (4.5 MB; 100 pages) DOCX (165 KB; 3 pages; covering report only)
15	13 July 2017	Cabinet paper	BEPS – strengthening our interest limitation rules Cabinet paper on proposals for strengthening our interest limitation rules.	PDF (83 KB; 9 pages) DOCX (43 KB; 9 pages)
16	13 July 2017	Regulatory impact assessment	BEPS – strengthening our interest limitation rules Regulatory impact assessment on proposals for strengthening our interest limitation rules.	PDF (177 KB; 22 pages) PDF - Signed (1.5 MB; 22 pages) DOCX (75 KB; 22 pages)
17	13 July 2017	Cabinet paper	BEPS – transfer pricing and permanent establishment avoidance Cabinet paper on proposals for transfer pricing and permanent establishment avoidance rules.	PDF (81 KB; 8 pages) DOCX (47 KB; 8 pages)
18	13 July 2017	Regulatory impact assessment	BEPS – transfer pricing and permanent establishment avoidance rules Regulatory impact assessment on proposals for transfer pricing and permanent establishment avoidance rules.	PDF (161 KB; 21 pages) PDF - Signed (1.3 MB; 21 pages) DOC (180 KB; 21 pages)
19	13 July 2017	Cabinet paper	BEPS – addressing hybrid mismatch arrangements Cabinet paper on proposals for addressing hybrid mismatch arrangements.	PDF (181 KB; 21 pages) DOCX (280 KB; 21 pages)
20	12 July 2017	Regulatory impact assessment	BEPS – Hybrid mismatch arrangements Regulatory impact assessment on proposals for hybrid mismatch arrangements.	PDF (150 KB; 16 pages) PDF - Signed (1.3 MB; 16 pages) DOC (172 KB; 16 pages)
21	September to November 2016	Submissions	Addressing hybrid mismatch arrangements 20 submissions received for the Government’s discussion document Addressing hybrid mismatch arrangements (September 2016).	Individual submissions PDF (17.5 MB; 299 pages)
22	March to May 2017	Submissions	BEPS – Strengthening our interest limitation rules 27 submissions received for the Government’s discussion document BEPS – Strengthening our interest limitation rules (March 2017).	Individual submissions PDF (20.2 MB; 268 pages)
23	April 2017	Submissions	New Zealand’s implementation of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS 5 submissions received for the officials’ issues paper New Zealand’s implementation of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (March 2017).	Individual submissions PDF (2.8 MB; 50 pages)
24	April to May 2017	Submissions	BEPS – Transfer pricing and permanent establishment avoidance 16 submissions received for the Government’s discussion document BEPS – Transfer pricing and permanent establishment avoidance (March 2017).	Individual submissions PDF (14.8 MB; 186 pages)