Diana Maitland

National Transfer Pricing Leader & Partner - Tax

Diana Maitland

Level 12

20 Customhouse Quay


New Zealand


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My overriding advice to all multinational enterprises when it comes to transfer pricing is to be proactive rather than reactive. In the new BEPS environment this is even more important.  Getting it wrong could be a very, very expensive issue to address – in terms of tax to pay, penalties, use of money interest, not to mention advisory fees and commitment of internal resources.  Serious consideration also needs to be given to Advanced Pricing Agreements (APAs) to agree tax positions with Revenue Authorities.

Diana Maitland