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Transfer Pricing: A Practical Guide for New Zealand Businesses

Transfer Pricing: A Practical Guide for New Zealand Businesses

  • Author:
  • Publisher: CCH New Zealand
  • ISBN: 9781775470106
  • Published In: October 2013
  • Format: Paperback
  • Jurisdiction: New Zealand ? Disclaimer:
    Countri(es) stated herein are used as reference only
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Companies with overseas affiliates will invariably need to consider their intra-group dealings and the extent to which they may need to analyse and justify to a tax authority the transfer pricing related to these dealings. According to EY’s 2011–12 Tax risk and controversy survey, corporates identified transfer pricing as their leading area of tax risk, as well as being the area that tax administrators focus on.

Written by EY transfer pricing advisers Mark Loveday and Hilary Jamieson, Transfer Pricing is designed to provide readers with a practical understanding of the fundamentals of transfer pricing and the issues surrounding it. New Zealand companies with offshore parents or subsidiaries will find the book invaluable.

Transfer Pricing focuses on the following key areas:

  • intangibles
  • service fees
  • financing arrangements
  • business restructuring
  • documentation and compliance
  • managing transfer pricing risk

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