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dc.contributor.authorLi Jianen
dc.contributor.authorOyelere Peter, B.en
dc.contributor.authorLaswad Fawzien
dc.date.accessioned2009-05-19T03:17:14Z
dc.date.issued2004-05en
dc.identifier.issn1175-9127en
dc.identifier.urihttps://hdl.handle.net/10182/1064
dc.description.abstractInternational Transfer Pricing (ITP) tax guidelines and regulations have been recentlyintroduced in New Zealand. These guidelines allow a number of transfer pricing methods.This paper examines international transfer pricing practices of New Zealand basedmultinational companies, the likelihood that these companies would experience a tax-audit by the taxation authority, and the mechanisms these companies use to minimize tax uncertainty. The key findings include that tangible goods is the most common intercompany transfers; cost plus method is the most common transfer pricing method; tax audits by Inland Revenue Department (IRD) are positively associated with company size; the greater the volume of its intercompany transfers, the more likely that a company would have an Advance Pricing Agreement(APA)with the IRD or would consider an APA in the future.en
dc.format.extent1-19en
dc.language.isoenen
dc.publisherLincoln University. Centre of Accounting Education and Researchen
dc.relationThe original publication is available from - Lincoln University. Centre of Accounting Education and Research - http://hdl.handle.net/10182/1064en
dc.relation.ispartofseriesDepartment of Financial and Business Systemsen
dc.subjectinternational tradeen
dc.subjecttax evasionen
dc.subjectpricing structuresen
dc.subjectInternational Transfer Pricing (ITP)en
dc.subjectAdvance Pricing Agreement (APA)en
dc.subjectmultinational enterprisesen
dc.subjectdecision makingen
dc.subjecteconomic analysisen
dc.subjectfinancial reportingen
dc.titleInternational transfer pricing : a survey of practices, tax-audit, and strategies for managing tax uncertainty by foreign owned subsidiaries in New Zealanden
dc.typeWorking Paper
dc.subject.marsdenFields of Research::340000 Economics::340200 Applied Economics::340203 Finance economicsen
dc.subject.marsdenFields of Research::340000 Economics::340200 Applied Economics::340206 International economics and international financeen
dc.subject.marsdenFields of Research::350000 Commerce, Management, Tourism and Services::350100 Accounting, Auditing and Accountabilityen
lu.contributor.unitLincoln Universityen
lu.contributor.unitFaculty of Agribusiness and Commerceen
dc.subject.anzsrc1501 Accounting, Auditing and Accountabilityen
dc.subject.anzsrc1502 Banking, Finance and Investmenten
pubs.organisational-group/LU
pubs.organisational-group/LU/Faculty of Agribusiness and Commerce
pubs.publication-statusPublisheden
pubs.publisher-urlhttp://hdl.handle.net/10182/1064en
dc.publisher.placeLincoln, Canterburyen


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