Policy submissions

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  1. Submission on Amount B of OECD Pillar One relating to the simplification of transfer pricing rules

    CAANZ’s feedback on the draft design elements of Amount B...

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  2. Submission on draft PUB00305

    The draft interpretation statement explains the Commissioner’s view of the law on tax avoidance in New Zealand. Section BG 1 is the general anti-avoidance provision in the Income Tax Act 2007...

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