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Inland Revenue

Tax Policy

PUBLISHED 4 February 2000

Transfer pricing guidelines - Part 2

You can make your submissions here on the latest draft guidelines on New Zealand's transfer pricing rules. The second part of what will be a series of draft guidelines has been published as an appendix to Inland Revenue's latest Tax Information Bulletin (volume 12, no.1) (PDF 547 KB). The first part, issued in October 1997, contained a general overview of the framework within which transfer pricing operates. Part 2 deals with intangible property, intra-group services and cost contribution arrangements. The deadline for submissions is 31 March.