BEPS – Strengthening our interest limitation rules
Subtitle: A Government discussion document
Publisher: Policy and Strategy, Inland Revenue, New Zealand
Published: 2017
Place of publication: Wellington, New Zealand
Language: eng
Format: Electronic
Number of pages: 35
ISBN-13: 9780478424416
Table of contents: title: 1
label: Chapter 1 – Introduction; title: 4
label: Chapter 2 – New Zealand’s approach; title: 8
label: Chapter 3 – Limiting the interest rate on related-party loans; title: 18
label: Chapter 4 – Treatment of non-debt liabilities; title: 25
label: Chapter 5 – Other matters