New transfer pricing rules in NZ and Vietnam combat profit shifting.
The article explores how new transfer pricing rules in New Zealand and Vietnam, influenced by the BEPS Action 13, have impacted tax consultants and taxpayers in both countries. The researchers used interviews and data analysis to compare the responses of the two countries to the BEPS guidelines. Key findings include differences and similarities in how the governments have adapted to the new regulations, as well as insights from tax consultants on the practical implications of the changes.