This content is from: New Zealand

New Zealand BEPS measures to raise bar on PE avoidance

New Zealand’s fresh BEPS proposals pertain to interest limitation, permanent establishments and hybrid mismatch arrangement. MNEs may soon find it more difficult to avoid PE status. The new measures largely align with the OECD’s recommendations, but with a few twists.

To access our market-driven intelligence please request a trial here.

Read this article – and more – for a 30 day period.


Are you already an ITR subscriber? Log in here

Instant access to all of our content. Membership Options | 30 Day Trial