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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 2019
(PDF | 918kb | 40 pages)

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 2018 responses
PDF | 1.189mb | 5 pages |

If you're unable to access the infographic go to our alternative text for the 2014 to 2018 responses.

2019 questionnaire

We will contact groups that are in the scope of the questionnaire during March 2020 to request that they complete the 2019 income year questionnaire. A copy of the questionnaire will also be available on this page.

As in previous years, the questionnaire will be concise and low in compliance costs. In the previous five years, the response rate was 100% and we will work to achieve that again for the 2019 income year.

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