Abstract

This thesis was shaped from Action 13 of the recent Base Erosion and Profit Shifting (BEPS) project adopted by the Organisation for Economic Co-operation and Development (OECD) and G20 countries to prevent profit shifting by multinational enterprises (MNEs). In response to the BEPS Action 13, New Zealand and Vietnam have recently introduced new transfer pricing rules. As little research has been done to examine the effects of the BEPS Action 13 on the transfer pricing landscape of respective countries, the main objective of this study is to understand how the New Zealand and Vietnamese governments have reacted to and adapted the BEPS Action 13 and what tax consultants and taxpayers in both countries think about the new transfer pricing regulations. This study is exploratory in nature. As such, a qualitative case study approach has been adopted using institutional theory as a theoretical framework. Semi-structured interviews were conducted with two tax officers and ten transfer pricing consultants in both countries to identify the differences and similarities, and to draw conclusions. Other sources of publicly available data were also used to support the study.