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COVID-19 - Level 1 If you've been affected by COVID-19, we may be able to help. Find out more

Transfer pricing

International

International tax for business

Transfer pricing only applies if your business involves international trade or investment with associates.

Learn about

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.
Questionnaires for transfer pricing
Download transfer pricing questionnaires to self-assess the compliance risk of foreign-owned multinationals, New Zealand multinationals and New Zealand branches.

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