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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Regulatory impact assessment
Published 6 December 2017

RIA Pack – Taxation (Neutralising Base Erosion and Profit Shifting) Bill

Regulatory impact assessments for the Taxation (Neutralising Base Erosion and Profit Shifting) Bill. December 2017.

These cover:

  1. BEPS – transfer pricing and permanent establishment avoidance rules *
  2. BEPS – strengthening our interest limitation rules *
  3. BEPS – hybrid mismatch arrangements *
  4. Hybrids/NRWT issue

* These were published on 3 August 2017 as part of BEPS – Policy reports, Cabinet papers and regulatory impact assessments.