Title: BEPS – Transfer pricing and permanent establishment
Description: 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.
Subjects: international taxation, beps, base erosion and profit shifting, transfer pricing, permanent establishment, avoidance, new zealand
Places: New Zealand