New Zealand
New Zealand is bucking the trend of its international counterparts with its investment-friendly visa approach. Here’s what high-net-worth investors need to know
    
    
      
        
    
      
    
    
    
  The Netherlands took the shortest amount of time to close transfer pricing cases, beating Switzerland and Denmark to the award
    
    
      
        
    
      
    
    
    
  Taxpayers should look beyond the headline criteria of the simplification regime to ensure that their arrangements meet the arm’s-length standard, say Alejandro Ces and Mark Seddon of the EY New Zealand transfer pricing team. 
    
    
      
        
    
      
    
    
    
  The companies have criticised proposals for the gig economy, while the UK and EU VAT gaps have fallen in percentage terms, and ITR speaks to a European Commission adviser about its VAT reforms.  
    
    
      
        
    
      
    
    
    
  
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            Sponsored by Deloitte Transfer Pricing GlobalMatej Cresnik, Oliver Busch and Jeremy Brown explain how captive insurance companies of non-insurance groups have come under increased scrutiny from the judiciary and tax authorities.
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            Sponsored by Deloitte Transfer Pricing GlobalStan Hales and Ralf Heussner consider the key challenges that the interbank offered rates (IBORs) reform faces from a transfer pricing (TP) perspective.
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            Sponsored by Deloitte Transfer Pricing GlobalBill Yohana, Chad Lusted and Stan Hales assess how the COVID-19 economic environment has affected tax and transfer pricing (TP) considerations associated with the real estate sector.
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