Mixed emotions over the Government's tax changes for foreign companies

It's set aside 65-million dollars over four years to loosen the capitalisation rules for investors - that could be putting them off.

Queen City Law managing director Marcus Beveridge says the Government could've been doing more to encourage foreign investment earlier.

But he says this move signals the country's open for business.

Beveridge says it's a legitimate way of lessening the tax burden for these companies, so the Government is obviously listening to the top end of town.