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Officials' advice

Business tax - summary: Discussion Paper for Session 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 April 2018.

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

Other papers on this theme: Business.

This paper provides an overview of a suite of papers relating to business tax (appendices 1 to 7).  The summary paper comments on the dual role of company tax, as a withholding mechanism for domestic shareholders and as a final tax for foreign shareholders. 

Last updated: 
Friday, 29 June 2018