New Zealand’s implementation of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS
Subtitle: An officials’ issues paper
Publisher: Policy and Strategy, Inland Revenue, New Zealand
Published: 2017
Place of publication: Wellington, New Zealand
Format: Electronic
Number of pages: 24
ISBN-13: 9780478424430
Table of contents: label: Terms and abbreviations; title: 1
label: Chapter 1 – Background; title: 4
label: Chapter 2 – The multilateral instrument and how it will amend our DTAs; title: 10
label: Chapter 3 – How the multilateral instrument provisions will address BEPS concerns; title: 12
label: Chapter 4 – Implementation and entry into effect; title: 15
label: Appendix – Substantive BEPS provisions in the multilateral instrument