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Cover of BEPS – Transfer pricing and permanent establishment

BEPS – Transfer pricing and permanent establishment

A Government discussion document

By Policy and Strategy, Inland Revenue, New Zealand

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Publish Date

2017

Publisher

Policy and Strategy, Inland Revenue, New Zealand

Language

eng

Pages

56

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.