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Officials' advice

Appendix 5: Dividend Avoidance : Background Paper for Sessions 6 and 7 of the Tax Working Group

Issue date: 
Monday, 2 July 2018
Version note: 

Prepared by Inland Revenue and the Treasury for the Tax Working Group and dated March 2018.

Other papers from this meeting: Meeting 6: 6 April 2018.

Other papers on this theme: Business.

This paper follows Secretariat’s paper Closely-held companies (Appendix 4). It comments on arrangements that enable accumulated profits or assets in a company can be paid out to shareholders without attracting tax that would have applied if the profits or assets had been paid in the form of dividends.

Last updated: 
Friday, 29 June 2018