An edition of BEPS – Transfer pricing and permanent establishment
(2017)
BEPS – Transfer pricing and permanent establishment
A Government discussion document
by Policy and Strategy, Inland Revenue, New...
- 1 Want to read
Share
×Close
Last edited by NZ Policy Webmaster
April 5, 2017 | History
A New Zealand Government discussion document seeking feedback on proposals to address concerns about multinationals booking profits from their New Zealand sales offshore, even though these sales are driven by New Zealand-based staff.
One of three consultation documents released in March 2017 with proposals to address base erosion and profit shifting.
Check nearby libraries
Buy this book
Previews available in: English
| Edition | Availability |
|---|---|
1
BEPS – Transfer pricing and permanent establishment: A Government discussion document
2017, Policy and Strategy, Inland Revenue, New Zealand
Electronic
in English
0478424426 9780478424423
|
aaaa
|
Book Details
Table of Contents
Chapter 1 – Summary. 1
Chapter 2 – Background. 7
Chapter 3 – Permanent establishment avoidance. 11
Chapter 4 – Amendments to the source rules. 20
Chapter 5 – Strengthening the transfer pricing rules. 26
Chapter 6 – Administrative measures. 39
Appendix – Taxation of structures multinationals use in New Zealand. 46
Edition Notes
The Physical Object
Edition Identifiers
Work Identifiers
Links outside Open Library
Community Reviews (0)
| April 5, 2017 | Edited by NZ Policy Webmaster | Add additional publication information |
| April 4, 2017 | Created by NZ Policy Webmaster | Added new book. |