Transfer pricing

Transfer pricing only applies if your business involves international trade or investment with associates. Find out about transfer pricing, Governance checklist, specialists, practice issues, compliance programme, simplification measures and questionnaires.

Pages in this section

What transfer pricing is Find out what transfer pricing is and why cross-border associated party transactions must be conducted on an arm's-length basis.
Governance checklist for transfer pricing Use the governance checklist to be sure you have complete documentation for your transfer pricing requirements.
Specialists for transfer pricing Contact our specialist team for solutions to problems arising from transfer pricing.
Practice issues for transfer pricing Find out about common practice issues with transfer pricing.
Compliance programme for transfer pricing Find out how New Zealand assures transfer pricing outcomes while containing compliance costs.
Simplification measures for transfer pricing Learn about our simplification measures aimed at reducing compliance costs in situations that are likely to present a low transfer pricing risk.
Worksheets for transfer pricing Download transfer pricing worksheets to self-assess the compliance risk of foreign-owned multinationals, New Zealand multinationals and New Zealand branches.

Whakawhiti utu Transfer pricing

Transfer pricing