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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Special report
Published 29 April 2019

Final special reports on BEPS

The final versions of the special reports on the new rules for base erosion and profit shifting (BEPS). The rules were enacted in the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 on 27 June 2018.

Notes:

  • Drafts of these special reports were released for comment in August 2018.
  • The final versions were published in the April 2019 edition (Volume 31 Number 3) of the Tax Information Bulletin.
  • These documents are provided for reference - there are formatting differences between these and the April 2019 Tax Information Bulletin.
  • See Changes - since April 2019 TIB for details of any identified differences and corrections to the Tax Information Bulletin.