International tax changes ahead for ‘consumer facing’ businesses
A gigantic shake up is imminent for the international taxation of many multinational groups that use the ‘digital economy’ or are simply selling branded consumer goods. These international tax changes will impact a wide range of companies doing business in New Zealand and some New Zealand companies marketing their...
New Zealand’s interest limitation rules
New Zealand has enacted transfer pricing rules that may restrict the deductible interest rate on inbound cross-border related party loans - even if considered arm's length. See attached for a high level summary.