| Question | Checklist | 
|---|---|
| 1 | Do you know the nature and extent of your cross-border associated party transactions? | 
| 2 | If material, do you have documentation in support of the transfer prices and is this documentation kept updated (especially for changes in functions, assets or risks)? | 
| 3 | In compiling this documentation, have you critically evaluated all intercompany agreements? | 
| 4 | Does the documentation explain: 
 | 
| 5 | Has your local management and finance function been fully involved in the documentation process and signed off the factual analysis, as well as the final outcomes? | 
| 6 | Have you given due consideration to an advance pricing agreement? If not, why not? | 
| 7 | Consider overall reasonableness of result — do they make sense as to New Zealand value add? | 
                        Last updated:
                        14 Feb 2025
                    
            