Title: New Zealand’s taxation framework for inbound investment
Description: This draft paper describes New Zealand’s approach to taxing foreign investment income.

The paper will be used as the basis for targeted consultation with private sector representatives, and was released more widely to help provide an understanding of the trade-offs the Government faces in responding to base erosion and profit shipting (BEPS).

A final version of this paper and consultation documents for public feedback on measures to address BEPS will be released.
Subjects: taxation, foreign investment, base erosion and profit shifting, BEPS, international tax, New Zealand, FDI, foreign direct investment, inbound investment, compnay tax, non-resident withholding tax, NRWT, thin capitalisation, approved issuer levy, AIL
Places: New Zealand