Transfer Pricing articles.
What chance of resurrecting a land tax in New Zealand?
The Green Party policy is to have two new tax brackets at the high-income end, raising about $1.3b revenue pa. But that’s a drop in the…
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The Canadian Cameco decision – why is it relevant for transfer pricing in New Zealand?
Cameco, the Canadian uranium mining and trading giant, has successfully defended its transfer pricing position involving the establishment of an offshore trading centre in Switzerland and…
ReadHow realistic is a wealth tax in New Zealand?
The Green Party policy is to impose a new wealth tax as its main plank to fund a proposed revamp of the income support system. It’s…
ReadAre our personal tax rates high in New Zealand?
On average New Zealand workers earn just below the OECD average income (in USD) and pay a high proportion of average personal income tax. However, they…
ReadTransfer Pricing Documentation – fit for purpose?
Ensure your New Zealand transfer pricing documentation is fit for purpose Changes made last year to New Zealand’s transfer pricing rules are now in force for…
ReadTransfer Pricing & Covid-19
Since writing out our last insight (an update on BEPS 2.0) the world finds itself faced with significant change and substantial economic challenges. Whilst businesses are…
ReadUpdate on BEPS 2.0
We previously outlined an overview of how OECD’s ‘Pillar 1’ and ‘Pillar 2’ initiatives (together referred to as BEPS 2.0) would work (see Nov 2019 article). Subsequently,…
Read‘BEPS 2.0’ will not be a windfall for New Zealand
BEPS 2.0 will not be a windfall for New Zealand. The OECD estimate that their latest international tax proposals will reap US$100b additional tax in aggregate…
ReadNew Zealand is out of sync with OECD’s new guidelines on financial arrangements
OECD’s recently released “Transfer Pricing Guidance on Financial Transactions” (OECD Report) is a welcome addition to the OECD Transfer Pricing Guidelines. See our summary of the report (TPTS summary).…
ReadOECD releases its guidelines for pricing financial transactions
OECD has just released its long-awaited guidelines for pricing financial transactions (OECD report). The report is intended to form a new chapter X to the OECD…
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