Multinationals will not face a UK-style diverted profits tax (DPT) in New Zealand, but three consultation papers released by Inland Revenue propose tough measures against profit shifting, aggressive transfer pricing (TP) arrangements and permanent establishment (PE) avoidance.
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Anjana manages ITR’s online and print coverage, alongside the publication’s awards and events worldwide. She covers all areas of corporate tax matters, but particularly disputes, transfer pricing arrangements and tax treaty analysis.