The International Questionnaire is mainly designed to collect key information about financing/debt and transfer pricing issues relating to foreign-owned businesses in New Zealand.
This information:
- helps inform New Zealand’s approach to meeting our international obligations in respect to the OECD’s work on base erosion and profit shifting
- complements the basic compliance package and compliance management processes which assess the risk of non-compliance and determine certain follow-up enforcement actions
- assists our selections for targeted compliance campaigns.
You can download an infographic of the high-level results from the analysis of the 2014 to 2025 responses.
2025 International Questionnaire
We sent a request to fill out the 2025 income tax year questionnaire in January 2026. Generally, we send these to foreign-owned groups with turnovers over NZ$30 million.
The questionnaire was due by 29 April 2026.
Last updated:
17 Jun 2026