In June 2019 the Government stated its preferred approach to wait for OECD to develop its multinational solution to change the taxing rules for digitised…
The OECD Secretariat issued a short paper on 3 April analysing various tax treaty issues arising from government imposed travel and ‘lock-down’ requirements as a…
Ensure your New Zealand transfer pricing documentation is fit for purpose Changes made last year to New Zealand’s transfer pricing rules are now in force…
Since writing out our last insight (an update on BEPS 2.0) the world finds itself faced with significant change and substantial economic challenges. Whilst businesses…
We previously outlined an overview of how OECD’s ‘Pillar 1’ and ‘Pillar 2’ initiatives (together referred to as BEPS 2.0) would work (see Nov 2019 article).…
OECD’s recently released “Transfer Pricing Guidance on Financial Transactions” (OECD Report) is a welcome addition to the OECD Transfer Pricing Guidelines. See our summary of the report (TPTS…
OECD has just released its long-awaited guidelines for pricing financial transactions (OECD report). The report is intended to form a new chapter X to the…
Recently, we have had many requests to advise on New Zealand companies starting a business in Australia. It’s certainly good to see New Zealand companies…
Welcome to our Tax Insights for November where we cover a range of recent international tax developments (concentrating on Inland Revenue’s Multinational Compliance Focus) that…