Transfer Pricing& Tax Solutions
Transfer Pricing · 2 min read

New Zealand’s interest limitation rules

Originally published 19 November 2019. Rules, rates and thresholds may have changed since; talk to a partner before acting on it.

New Zealand has enacted transfer pricing rules that may restrict the deductible interest rate on inbound cross-border related party loans – even if considered arm’s length. See attached for a high level summary.

New Zealand's interest limitation rules

General information, not advice on your situation. Talk to a partner before acting on it.

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Transfer Pricing& Tax Solutions