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International transfer pricing practices : a New Zealand perspective
(Lincoln University. Centre of Accounting Education and Research., 2005-01)
International Transfer Pricing (ITP) is a major managerial concern for multinational companies. This paper identifies the ITP methods used and the importance of environmental factors affecting the choice of methods by ...
International transfer pricing : a survey of practices, tax-audit, and strategies for managing tax uncertainty by foreign owned subsidiaries in New Zealand
(Lincoln University. Centre of Accounting Education and Research, 2004-05)
International 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 ...