New Zealand: Arm’s length conditions – not just prices

New Zealand: April 2019 - the Inland Revenue published final guidance related to recently amended legislation that better aligns local rules with certain OECD base erosion and profit shifting measures. The guidance comprises five reports covering: Interest limitation Hybrids Transfer pricing Permanent establishments Administrative measures The reports can be found here. With respect to the [...]

By |2019-05-14T08:34:13+00:00May 14th, 2019|Asia Pacific, Contracts|0 Comments