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Inland Revenue

Tax Policy

Special report
Published 27 August 2018

Draft special reports on BEPS

Draft special reports on base erosion and profit shifting (BEPS). August 2018.

These were released for comment on 27 August 2018.

The final versions were published in the April 2019 edition of the Tax Information Bulletin (Volume 31 Number 3).

The final Word and PDF versions are also available for reference.