| 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