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Tax Tips Alert: May 2022
Consultation opens on New Zealand's potential implementation of the OECD's global minimum tax rate
Inland Revenue has opened the floor for public consultation on if, when and how New Zealand should adopt a new international tax framework to impose a global minimum effective tax rate of 15% on large multinational enterprises (MNEs).
Specifically, an officials’ issues paper has been released seeking comments on whether New Zealand should adopt what is known internationally as the Pillar Two Global Anti-Base Erosion (GloBE) rules and how those rules should be implemented if New Zealand does decide to adopt them.
In this Tax Tips Alert we provide a high level overview of the GloBE rules, the officials' issues paper and the potential impacts for New Zealand MNEs.
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