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Vol 12 No 10A
01 Oct 2000

TIB - October 2000 appendix

This appendix to TIB Vol 12 No 10 contains guidelines on the application of New Zealand’s transfer pricing rules. They provide a general overview of the framework within which transfer pricing operates, discuss documentation taxpayers should be looking to prepare if they are to evidence compliance with the arm’s length principle, and consider the more specific areas of intangible property, intra-group services, and cost contribution arrangements. The introduction also discusses briefly the Competent Authority procedure and advance pricing agreements (APAs).