BEPS2.0

Transfer Pricing

Update on BEPS 2.0

We previously outlined an overview of how OECD’s ‘Pillar 1’ and ‘Pillar 2’ initiatives (together referred to as BEPS 2.0) would work (see Nov 2019 article).…

Transfer Pricing

‘BEPS 2.0’ will not be a windfall for New Zealand

BEPS 2.0 will not be a windfall for New Zealand. The OECD estimate that their latest international tax proposals will reap US$100b additional tax in…