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International Questionnaire

International tax matters have always been a priority within Inland Revenue's compliance programme. The increasing global focus on Base Erosion Profit Shifting (BEPS) has brought such matters further to the forefront.

Download Multinational Enterprises Compliance Focus 2016
(PDF | 1.5mb | 25 pages)

Our international questionnaire is designed to collect key information about financing/debt and transfer pricing issues relating to foreign-owned businesses in New Zealand.

This information will:

  • enhance our risk assessment processes. In conjunction with the Basic Compliance Package and Compliance Management processes already in place, this will also enable us to provide greater certainty and further tailor our interventions to facilitate compliance by multinationals in New Zealand.
  • inform the implementation and monitoring of the BEPS measures.

Download an infographic of high-level results from the analysis of 2014 to 2017 responses
PDF | 2mb | 4 pages |

If you're unable to access the infographic go to our alternative text for the 2014 to 2017 responses.

2018 questionnaire

The 2018 questionnaire can be downloaded here

In general, the questionnaire is sent to foreign-owned groups in New Zealand with a turnover above $30 million. We will send a request by mail in mid-March to those groups that need to complete the 2018 questionnaire. The due date is 3 May 2019 but earlier responses are welcomed.

Please contact us at InternationalQuestionnaire@ird.govt.nz if you have any questions.