Corporates
Transfer pricing guidelines
About this guide
Guide to the application of section GD 13 of New Zealand's Income Tax Act 1994. The guide provides a general overview of how the transfer pricing operates.
Adobe Acrobat PDF | 415kb | 79 pages
When to use this guide
The guidelines to the application of section GD13 of New Zealand's Income Tax Act 1994:
- provide a general overview of the framework within which transfer pricing operates
- discuss the documentation taxpayers should be looking to prepare if they are to evidence compliance with the arm's length principle, and
- consider the more specific areas of intangible property, intragroup services, and cost contribution arrangements.
What you will need
