BEPS – Transfer pricing and permanent establishment
Policy and Strategy, Inland Revenue, New Zealand
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Transfer Pricing Avoidance Base Erosion And Profit Shifting
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.