Insights articles.
Guides, explainers and updates on transfer pricing, international tax and New Zealand corporate tax, written by the partners for the people who have to act on them.
Update 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…
ReadInland Revenue’s Multinational Compliance Focus & other OECD developments
Welcome to our Tax Insights for November where we cover a range of recent international tax developments (concentrating on Inland Revenue's Multinational Compliance Focus) that may…
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