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Inland Revenue
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Inland Revenue

Tax Policy

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

Updates since 3 August 2017

Web page and Word versions of documents were progressively added after the initial publication on 3 August 2017.

Changes made since 3 August 2017:

  • 10 August 2017 - Web page versions for documents #13, #15, and #17 (Cabinet papers) added.
  • 14 August 2017 - A summary of the Government's key BEPS decisions is now available. Information about further consultation on BEPS technical details is also now available.
  • 16 August 2017 - Web page versions for documents #03 and #19 (Cabinet papers) added. Word versions for documents #13, #15, #16, #17, #18, #19, and #20 added.
  • 18 August 2017 - Web page versions for documents #16, #18 and #20 (regulatory impact assessments) added. Signed versions of these documents were also added (these are also included in document #14).
  • 25 September 2017 - Web page versions and Word versions for documents #01, #02, and #04 added.
  • 27 September 2017 - Web page versions and Word versions for document #05 added.
  • 28 September 2017 - Update to index of documents: date for document #06 should be 18 May 2017, not 18 April 2017. Web page versions and Word versions for documents #06, #07, #08, #09, and #10 added.
  • 2 October 2017 - Web page versions and Word versions for documents #11, #12, and #14 added.