In July 2013 the OECD released an action plan to combat international tax planning techniques known as base erosion and profit shifting.

A key focus for the New Zealand Government in this area is the use by foreign investors of related party debt to fund their New Zealand operations.

In this INSIGHTS video tax experts Barney Cumberland and Paul Windeatt discuss potential reforms announced in the Government's new tax policy work programme.

Click here to view video.

Click here to read the details of the tax policy work programme.