Dispute resolution

New Zealand Dispute Resolution Country Profile

 

 

last update 1 June 2012

 

Competent Authority 

Double taxation cases and exchange of information:

Mr John Nash
Manager (International Revenue Strategy)
Inland Revenue Department
P O Box 2198
Wellington

Tel: 64 4 890 3290, Fax: 64 4 890 4503

 

Treaty interpretation and treaty other issues:

Ms Carmel Peters
Policy Manager
Inland Revenue Department
P O Box 2198
Wellington

Tel: 64 4 890 6139, Fax: 64 4 978 1626 

Organization 

MAPs and APAs

- Administrative matters : Compliance Planning & Development ("CPD") in IRD.

- Policy direction on MAP & APAs, treaty negotiation : Policy Advice Division (“PAD”) in IRD. 

Scope of MAP
& MAP APA
 

- Relief of double taxation (CPD).

- Application or interpretation of particular tax treaty (PAD). 

Domestic
guidelines &
administrative
arrangements
 

MAP and APA procedures : general guidance in IRD Tax Information Bulletin :

Vol 12, No. 10 (October 2000) – Appendix : Transfer Pricing Guidelines.

 

New Zealand has an administrative agreement with Australia in respect of bilateral APAs. 

Time for filing 

MAP : Time limit varies depending on respective double tax conventions.

APA : No time limit specified. 

Form of request 

MAP : No specific form.

APA : No specific form. 

Documentation
requirement
 

MAP:

- Position paper setting out the facts of the case (including taxes concerned, years of assessment and tax authorities involved) and the opinions on the issues arising (nature of the taxation not in accordance with the tax treaty and the arguments of the other tax authorities).


APA:

- Application setting out details of the parties, income tax years covered, crossborder associated party transactions, proposed transfer pricing methodologies, critical assumptions and annual compliance reports. 

User fees 

MAP: None

APA:

- Travel-related expenses (air fare & lodging) necessary to conduct site visits and negotiate with other taxation authorities.

- Independent expert fee if required. 

Tax collection /
penalty /
interest
 

No specific provisions. General rules apply. 

Other dispute
resolution
mechanisms
 

None. 

Government
Website
 

http://www.ird.govt.nz 

 

 

 

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