Documents related to current tax year or to no specific tax year
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
