新西兰各方以对小企业的不公平负担和双重征税风险为由,阻止了一项对未偿还股东贷款征税的计划。 New Zealand parties blocked a plan to tax unpaid shareholder loans, citing unfair burdens on small businesses and double taxation risks.

新西兰第一和澳大利亚首都直辖区阻止了一项对未偿股东贷款征税的拟议国内税收计划,认为该计划可能不公平地给小企业带来负担,造成双重征税。 New Zealand First and ACT have blocked a proposed Inland Revenue plan to tax unpaid shareholder loans, arguing it could unfairly burden small businesses and create double taxation. 该计划将把未偿还贷款作为公司清算时的红利处理,但因在偿还贷款时缺乏退税机制而遭到批评。 The plan, which would treat unpaid loans as dividends upon company liquidation, faced criticism for lacking a tax refund mechanism when loans are repaid. 包括纳税人联盟和商界团体在内的批评者警告这项规则在没有明确好处的情况下会增加复杂性。 While Inland Revenue cited concerns about tax avoidance and $2 billion in unpaid loans, critics including the Taxpayers’ Union and business groups warn the rule adds complexity without clear benefits. 联合王国采取不同办法避免双重征税,被举为样板。 The UK’s different approach, avoiding double taxation, is cited as a model. 随着部长们审查反馈意见,该提案的未来仍然不确定。 The proposal’s future remains uncertain as ministers review feedback.