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Transfer Pricing
Resources for New Zealand Government Links
Inland
Revenue's Transfer Pricing Page
Introduces the principles of transfer pricing,
the international audit team, practice issues, transfer pricing guidelines,
the enforcement program, and provides transfer pricing questionnaires.
Practice issues include:
New Zealand
Transfer Pricing
Guidelines
Transfer Pricing Guidelines
The guidelines to the application of Section
GD13 of New Zealand's Income Tax Act 1994:
--Provides a general overview of the
framework within which transfer pricing operates;
--discusses the documentation taxpayers
should be looking to prepare if they are to evidence compliance with the
arm's length principles; and
-- considers the more specific areas of intangible property, intragroup
services, and cost contribution arrangements.
New Zealand
Transfer Pricing
Questionnaires
Use these questionnaires to self-assess the
extent of your transfer pricing compliance risk.
Transfer Pricing Questionnaire - Foreign-Owned Multinationals
Transfer Pricing Questionnaire - New Zealand-Owned Multinationals
Transfer Pricing Questionnaire - New Zealand Branches
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