Transcription of Taxation (Neutralising Base Erosion and Profit …
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Taxation ( neutralising base Erosion and Profit Shifting) Bill Commentary on the Bill Hon Stuart Nash Minister of Revenue First published in December 2017 by Policy and Strategy, Inland Revenue, PO Box 2198, Wellington 6140. Taxation ( neutralising base Erosion and Profit Shifting) Bill - Commentary on the Bill. ISBN 978-0-478-42439-3. CONTENTS. Overview of the Bill 1. Bill overview 3. Interest limitation rules 5. Overview 7. Restricted transfer pricing 9. Thin capitalisation 25. Infrastructure project finance 31.
Taxation (Neutralising Base Erosion and Profit Shifting) Bill . Commentary on the Bill . Hon Stuart Nash . Minister of Revenue
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