TIB - October 1997 appendix

Transfer Pricing Draft Guidelines: A guide to the application of section GD 13 of New Zealand’s Income Tax Act 1994

This appendix to TIB Vol 9 No 10 (October 1997) contains the first of a series of draft guidelines on the application of New Zealand’s transfer pricing rules. The draft provides a general overview of the framework within which transfer pricing operates, including a discussion on documentation taxpayers should be looking to prepare if they are to evidence compliance with the arm’s length principle.