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Tax calendar 2013-14

The Deloitte desk top tax calendar setting out key tax dates, rates and facts was posted out in early April and should have arrived by now. We send this annually to all Tax Alert subscribers for whom we have a current postal address. If you have not yet received one, please contact us so we can send one out to you. A PDF version can be downloaded from our website here


STOP PRINT: Update on BEPs work

As we went to publish Tax Alert today, the Minister of Revenue, Peter Dunne, released a report outlining progress made with regard to the taxation of multinationals.  The Officials’ report notes that New Zealand is “well placed on this issue” and that “our tax laws are at or above world standards”.

That said, he mentions that New Zealand and other countries, still have a responsibility to ensure their own domestic tax rules are sound.  Historically actions such as introducing the bank minimum equity rules, re-characterisation of stapled stock, elimination of the conduit regime and tightening of the thin capitalisation rules are evidence of this.  The Minister also notes that the Government will continue with any further domestic changes as necessary (such as those addressed in the recently released officials’ issues paper on thin capitalisation).  The Minister also notes that the ongoing OECD work will help highlight areas where New Zealand can further strengthen its domestic laws.  To read the full report, click here


Tax Alert April 2013 contents:


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