BEPS – Transfer pricing and permanent establishment

A Government discussion document

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Last edited by NZ Policy Webmaster
April 5, 2017 | History

BEPS – Transfer pricing and permanent establishment

A Government discussion document

  • 0 Ratings
  • 1 Want to read
  • 0 Currently reading
  • 0 Have read

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.

Publish Date
Language
English
Pages
56

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Previews available in: English

Edition Availability
Cover of: BEPS – Transfer pricing and permanent establishment
BEPS – Transfer pricing and permanent establishment: A Government discussion document
2017, Policy and Strategy, Inland Revenue, New Zealand
Electronic in English

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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

Published in
Wellington, New Zealand

The Physical Object

Format
Electronic
Pagination
52p.
Number of pages
56

ID Numbers

Open Library
OL26241780M
Internet Archive
nz-taxpolicy-2017-dd-transfer-pricing-pe
ISBN 13
9780478424423

Links outside Open Library

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April 5, 2017 Edited by NZ Policy Webmaster Add additional publication information
April 4, 2017 Created by NZ Policy Webmaster Added new book.