Transfer pricing : a practical guide for New Zealand businesses / by Mark Loveday and Hilary Jamieson
By: Loveday, Mark.
Contributor(s): Jamieson, Hilary.Publisher: Auckland, N.Z. : CCH New Zealand, 2018Edition: 2nd ed.Description: 1 electronic resource.ISBN: 9781775472315.Subject(s): Transfer pricing | Tax | International trade | New ZealandOnline resources: Download as an eBook
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Introduction and overview -- The revised New Zealand transfer pricing rules -- Transfer pricing methods and method selection -- Comparability -- Intra-group services -- Intangible property -- Financing -- Business restructuring -- Transfer pricing documentation and compliance -- Managing transfer pricing risk -- Transfer pricing and customs -- Branches -- APPENDICES : Inland Revenue's checklist for companies involved in inbound licensing arrangements -- Flowchart: determining the credit rating under the restricted transfer pricing rule for cross-border related borrowing (for companies that are not in the business of insuring or lending) -- Flowchart - determining the credit rating under the restricted transfer pricing rule for cross-border related borrowing (for companies that are in the business of insuring or lending) -- Inland Revenue's 10 questions to be addressed on a business restructure -- Information to be included in a master file (as listed in Annex I to Chapter V of OECD Guidelines) -- Information to be included in a local file (as listed in Annex II to Chapter V of the OECD Guidelines -- Information to include in a mutual agreement procedure (MAP) submission to Inland Revenue.
Aims to provide readers with a practical understanding of the fundamentals of transfer pricing and the issues surrounding it. Focuses on key areas such as intangible property, service fees, financing arrangements, and business restructuring. Updated to reflect the revised transfer pricing regime created by the 2018 BEPs changes.