New Zealand

Corporate taxation

The corporate tax rate in New Zealand is 28%.

Transfer pricing

Transfer pricing legislation is contained within sections GB 2 and GC 6 to GC 14 of the Income Tax Act 2007. The transfer pricing legislation closely follows the current OECD Guidelines.
Section YD 5 regulates use of the arm’s-length principle in the case of branches and agencies.


Transfer Pricing Case Law

Case NameDescriptionDateCourtKeywords