New Zealand International Service Charge Transfer Pricing Guidance

New Zealand published guidance on transfer pricing issues in regard to services charges on 10 April 2015, including a checklist for companies with international service charges. The checklist covers ten basic guidelines that companies should focus on in order to avoid potential transfer pricing issues, including:

1. Understand the charge, go behind the label and document it (the actual services provided, the benefits arising, the basis of the charge, etc).
2. The cost plus method is generally best…