BEPS – Transfer pricing and permanent establishment
Subtitle: A Government discussion document
Publisher: Policy and Strategy, Inland Revenue, New Zealand
Published: 2017
Place of publication: Wellington, New Zealand
Language: eng
Format: Electronic
Number of pages: 56
ISBN-13: 9780478424423
Table of contents: title: 1
label: Chapter 1 – Summary; title: 7
label: Chapter 2 – Background; title: 11
label: Chapter 3 – Permanent establishment avoidance; title: 20
label: Chapter 4 – Amendments to the source rules; title: 26
label: Chapter 5 – Strengthening the transfer pricing rules; title: 39
label: Chapter 6 – Administrative measures; title: 46
label: Appendix – Taxation of structures multinationals use in New Zealand