Mark LovedayAug 11, 20181 min readNew Zealand's interest limitation rulesNew 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..
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..