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PwC is committed to providing informed opinions and views on issues affecting businesses and industries in New Zealand. Here you'll find a list of current opinion pieces written by our experts.
Vote recounts were urged in three swing states – Michigan, Pennsylvania and Wisconsin – after suggestions that computer hackers could have influenced the results in favour of Donald Trump.
It is rare for highly valued employees to be remunerated solely in cash. Typically, a ‘remuneration package’ includes a combination of cash and non-cash incentives.
Strategy is difficult enough already, let alone building a digital strategy. Not only do people confuse strategy with tactics, the world isn’t kind to those without a coherent business strategy.
They say when the United States sneezes, the world gets a cold. With Hillary Clinton and Donald Trump fighting for the White House, tomorrow's US election is perhaps the most talked-about, the most controversial and the most important election in the country's 240-year history.
There is no magic solution to paying for much-needed infrastructure projects but one expert believes city-level income taxes are an "intrinsically sensible" idea.
The tax treatment of certain ESS is currently under review by the Inland Revenue (IR). The IR’s concern is that the current tax framework results in inconsistent tax treatment of such schemes compared with other means of incentivising employees, such as the payment of bonuses.
14 October 2016
The purpose of this article is to discuss ongoing problems, and explore best practice solutions, in relation to land transactions and GST under compulsory zero-rating (CZR). CZR was introduced as a measure to prevent abusive GST arrangements in respect of land transactions where the vendor was not accounting for GST but the purchaser was claiming GST.
Providing tax advice for a living is interesting because of the massive range of issues and industries you encounter.
9 September 2016
PwC's recent Tomorrow's Leaders Today report shows a disparity between how current CEOs and young businesspeople think. ... The research surveyed 216 young leaders across the world, in partnership with AIESEC, and compared the answers to those given by CEOs in PwC's New Zealand CEO Survey 2016. ... One of the most important findings from PwC's report, and one which highlights a stark contrast between the two groups, is around optimism.
7 September 2016
Business owners and New Zealand’s sports stars share a lot of parallels. Most prominent, perhaps, is the will to put the hard yards in and claim a victory, investing huge amounts of effort and energy into reaching that final goal.
While we enjoy the glow of recent Olympic success it is timely to recognise the critical role of community sport. Sport has a major part to play in building communities and developing liveable cities. It is about the creation and cohesion of communities; of people working alongside each other in their own time for the enjoyment of others; about our collective health and wellbeing.
5 September 2016
With New Zealand’s innovative and collaborative nature, could we be the ones to bring FinTech and the traditional financial sector together for the greater cause? Let’s hope so.
The recent PwC Global Tech Megatrends report looked at more than 150 global technologies and picked an “essential eight” that will change the business landscape indefinitely. To make it even more exciting, many are the kind of innovations we dreamt about as children.
If you want to see what a bunch of excited tax specialists look like, throw some in a room with a copy of the Supreme Court’s recent ruling Trustpower Limited v CIR and watch the sparks fly.
19 August 2016
The year 1986 was central to the New Zealand we know today. David Lange was Prime Minister, the Cavaliers toured South Africa and Halley’s Comet made a rare pass across our night sky. However, perhaps the most important event of all came on 1 October, when the goods and services tax (GST) was introduced in New Zealand.
15 August 2016
New Zealand's "Netflix tax" is unlikely to result in an immediate price rise for many digital entertainment services when it takes effect in seven weeks' time, an expert says.
7 August 2016
Firms need to be on their guard by constantly innovating. When you hear the words 'digital disruption', your first thought is probably the companies, websites and apps that have up-ended entire industries. These companies are a bolt from the blue, appearing in unlikely sectors and leaving established players looking like dinosaurs. But is this the only form disruption can take?
2 August 2016
The international tax landscape has undergone sub-stantial renovation in a number of countries since the OECD released its ﬁnal recommendations to address Base Erosion and Proﬁt Shifting (‘‘BEPS’’) late last year. And, for many countries, attention has quickly turned to implementation.
1 August 2016
The retention provisions of the Construction Contracts Amendment Act 2015 (CCAA) will soon come into full effect. PwC has concerns over the unintended consequences of aspects of the new regime, having managed a number of large and complex insolvencies over the years thanks to its extensive experience across all areas of the property and construction sector. Lara Bennett explains some of the impacts for the construction sector.
The Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Bill was introduced into Parliament in May 2016. Combined, the Bill and the commentary to the Bill comprise more than 400 pages which is indicative of the volume of changes and how wide ranging they are. A few of the changes in particular have been made to fix +what have been frustrating and illogical outcomes.
19 July 2016
Data. Four letters that are transforming the way we make decisions. By 2020, leaders in the data and analytics space will be making big decisions in a way that is unrecognisable from where we are today, and that's all down to the exponential access we now have to data.
[14 July 2016]
The failure of Mainzeal Property and Construction in February 2013 resulted in unsecured creditor claims of more than $150 million, including $18.3m in retentions held at the date of the collapse.
This major failure led to increased focus and public debate about the issue of payment security in the construction sector.
The customer is king. That’s the simple truth that is reshaping the insurance industry. Established insurers now have to ask themselves some simple questions about who their customers actually are, what they want from their insurer and whether or not their needs are being met.
A Closely Held Company is a tax concept which applies to eligible companies with very few shareholders. Closely Held Companies make up a significant proportion of the total number of companies in New Zealand and are usually subject to standard tax rules. However, there are specific tax rules available for certain types of Closely Held Companies such as the LTC rules.
[17 June 2016]
It would be in everyone's interest to develop a standardised over-the-counter derivative product
IThe NZX’S new NZ Milk Futures contract should in time provide the opportunity for large and small dairy farmers to proactively risk manage milk price movements and volatility.
The desire to create a sustainable family business is there, so why are so few succeeding?
If there's one concern that is front and centre for both current family business owners and up-and-coming leaders, it's the desire to build on the successes of the past, and to make the family business continue to prosper and last.
[16 June 2016]
Up-and-coming family business leaders have a lot to juggle. Not only do they need to deal with the pressure and expectations that come with their last name, they also have to build their own knowledge and learn as much as they can from the older generation before they take over the reins.
Using insights from the PwC Next Gen survey, we've created a list of ten golden rules, lessons that successful next gens follow as they transition into leadership roles.
[12 June 2016]
Kiwis should embed technology into their business strategy, writes Andrew Jamieson, director of digital strategy at PwC digital.
The World Economic Forum (WEF) believes we are at the dawn of the Fourth Industrial Revolution, so it might be worth looking back at how our nation has done so far in leveraging the most transformative technologies of the past 20 years.
[10 June 2016]
Digital identity services are fast becoming a reality, writes PwC's Andrew Wilshire. While the idea is taking off overseas, New Zealand's own RealMe is making headwaves but there's still room for improvement if New Zealand is going to catch up with front runners like India and Estonia.
Small businesses represent approximately 97 percent of New Zealand’s economy, providing employment for around 30 percent of our workforce. Simplifying the tax compliance process and reducing its current burden could have far-reaching benefits for many New Zealanders.
[27 May 2016]
A New Zealand Milk Futures contract launched on the NZX today will enable dairy farmers and others in the industry to manage their price risk.
The contract essentially replaces, and considerably enhances, the Guaranteed Milk Price (GMP) contract previously offered by Fonterra, PwC partner and treasury adviser Roger Kerr says.
[18 May 2016]
It's easy to think that we are living in the age of the start-ups.
Even in sectors like Financial Services, we are seeing CEOs sit up and take notice of the very real challenges that new companies and technologies pose. In fact, 70 per cent of Financial Services CEOs are concerned with the pace of technological change, according to our 2016 Financial Services CEO Survey.
New tax rules designed to encourage innovation and help grow the New Zealand economy have come into force.
PwC Partner and cyber practice leader, Adrian van Hest have identified some common cyber security threats and tips on how to manage them for small businesses.
PwC Partner and private business specialist, Owen Gibson advises what SMEs should do regarding their year end accounts in light of the changes to the financial reporting requirements for SMEs.
[01 April 2016]
Insolvency is a word that conjures up a range of emotions – most of them negative.
Insolvency practitioners are placed in a position of trust. Their job is to realise assets and pursue recoveries on behalf of an insolvent company’s creditors.
PwC Partner and business sales leader, John Dobson discusses what the owner of a family business need to consider when putting together a proper succession plan.
PwC Partner and GST specialist, Eugen Trombitas shed light on what to do when selling your product in Australia. Should you register for GST in Australia?
PwC Partner and business sales leader, John Dobson provides a brief guide for business owners and operators on how to go about selling or transitioning their business.
PwC Partner and cloud accounting specialist, Scott McLiver talks about what cloud accounting apps that could help you manage your business and accounting systems.
[09 December 2015]
The NZ dollar plays an important part in the performance of our economy - including retail.
If the Kiwi dollar appreciates too rapidly or remains at elevated levels for prolonged periods against the US dollar, the incomes, profits and jobs in our key export industries suffer. On the other side of this, rapid depreciation of the NZ dollar leads to price increases on imported consumer goods and increases inflation.
[02 December 2015]
How should you respond in the event of a cyber incident?
The best way to defend yourself is to know what you’re up against.
It’s the basis of our new gaming experience that we launched in New Zealand today – Game of Threats. This PwC interactive and immersive game allows participants to gain an understanding of cyber breaches from their perspective and that of an attacker by simulating the real world challenges through the experience.
[18 November 2015]
As mobile devices, cloud services and partnering among organisations continue to rise, so does exposure to cyber threats and the number of places that data can be accessed and stored.
What’s concerning, however, is that many New Zealand organisations have adopted a piecemeal approach to security, according to our findings of the annual PwC Global State of Information Security Survey.
[12 November 2015]
Companies are the preferred operating vehicle for carrying on businesses in New Zealand.
From a company law perspective, LTCs retain all the obligations and benefits of a corporate entity, such as limited liability.
Over the next several years, some very big forces will hit the retail industry.
New payment types and variable store footprints will change how and where goods are stored and sold. Data analytics tools like predictive modelling, simple, staff-based stock tracking apps, sensors and ‘always on’ digital technology will make it possible for consumers to interact with retailers in new ways. Retailers’ ability to adapt to these forces will affect customers’ perceptions of their brand for years to come.
So, where is the retail experience headed?
How well digital thinking is integrated into business strategy is critical for the success of New Zealand organisations - and top executives are now realising this.
There are encouraging signs that organisations are investing more, and smarter, in digital. But our research shows that executive teams and their organisations will not get very far without a key element: the CEO must champion digital.
I've heard that cloud accounting tools are really helping businesses to be more effective.
How do I go about exploring this for my business?
[08 November 2015]
Developing into regions of opportunity will take a collaborative effort by councils, central Government and businesses within the region.
A recent report from the New Zealand Initiative discusses the idea of using special regional economic zones in regions to boost foreign investment and assist new enterprises to start up. This cannot happen without the directive from central Government.
However, there are other things which councils can do now to help regional New Zealand, and the below steps may be a good place to start.
[04 November 2015]
Innovation less about technology than how it's being used, writes Scott McLiver.
Make no mistake, the world is changing. We keep hearing about disruption and how it is and will continue to transform the markets in which businesses operate. For centuries, technology has been replacing jobs done by human muscle and more recently those done by human brains. Artificial Intelligence, machine learning, algorithm-based software and big data are at the forefront of this.
Uber Technologies Inc, the world’s largest provider of personal transport has surely made it into the top 10 of water-cooler conversations.
Digital, technology and disruption are frequently used buzzwords when telling the Uber story.
I'm considering having a non-executive director on my board.
How could a non-executive director help my business?
In my last article “Setting expectations: best practice or a cop out” I touched on turning customer pain points into ‘gain points’.
That is, turning the parts of a customer’s experience that annoys or frustrates them (and simultaneously driving cost and inefficiencies into your organisation) into delightful, satisfying and loyalty-driving encounters.
We've recently sold our business, and we're holding the funds in a family trust.
How can we make sure these funds go to our children when we’re gone?
Imagine a customer entering your store and being instantly greeted with a personalised welcome message.
When we talk through this scenario with business leaders and customers alike, we tend to get two polarised responses. 1) That’s genius. 2) That’s creepy.
That is the rub when it comes to disruptive consumer technology.
[9 August 2015]
The corporate immune system is a killer, writes Gareth Parry.
The corporate immune system can kill innovation. Corporate immune systems are the structures, processes, and culture of an organisation, and they work in the same way, defending against new and disruptive ideas, people, and methods. The system produces corporate antibodies too. These are the people who are charged with perpetuating existing ways of working.
[8 August 2015]
When your business starts to grow it is exciting, but can be a little scary. With growth comes new opportunities and also some challenges.
Decisions made at this stage can have a lasting impact on the success of the business and some of the top issues to consider include cash flow, banking arrangements, tax costs and having the right people to help you.
[3 August 2015]
Pioritising customer experience can stop potential rivals in their tracks, writes Gareth Parry.
When did you last fumble around making a taxi payment? Or have no other choice but to stay in a crummy hotel room? Fresh-faced organisations like Uber, Airbnb, and Spotify are radically and rapidly transforming our lives for the better. Well, that is if you like movies, music, holidays, and being chauffeured.
[26 July 2015]
Products need to give people a great experience, writes Gareth Parry.
Customers now reasonably expect that products and services will be fit for purpose, relevant for them and their needs, and are easy and enjoyable to use. In the old days, businesses made products for sale and convinced people to buy them. Those days are in the past.
[19 July 2015]
Loyalty and recommendations follow a good experience, writes Gareth Parry.
Imagine you recently bought a shiny new fandangled thingymebob from a company, and you've had an astonishingly brilliant experience with it.
Giving thought to the customer experience will pay off in loyalty and recommendations.
[13 July 2015]
An ageing population is one of the key megatrends affecting New Zealand, Australia and most other developed countries. Like most megatrends it's often viewed as a threat, an ageing elephant in the room.
[12 July 2015]
Rid your business of the “experience debt”, writes Gareth Parry.
Take yourself back to the last time you had a really infuriating experience. Perhaps it involved travel. Or a faulty product. Or an online form, new gadget or you were simply trying to pay for a product or service.
Think about how that experience made you feel. Were you more or less likely to buy again? What did you tell your friends, family and social networks?
[9 July 2015]
As New Zealand’s CEOs embark on their digital journeys – trying to keep up with growing customer expectations and nimble new market entrants – there is a key ingredient that many are finding to be the biggest challenge: the human capital requirement.
[2 July 2015]
“It won’t happen to me”, continues to be the assumption of many New Zealand organisations when it comes to cyber security. This myth continues to linger and is the primary reason why many organisations have only implemented the bare minimum when it comes to security controls and stuck with a ‘prevention strategy’ assuming the technology can stop cyber incidents from happening.
[21 June 2015]
When I think about what success looks like for a New Zealand organisation, keeping up with customers and their demands is a much more challenging task than worrying about what competitors are doing.
Traditionally, competitors are the ones we can see. They are across the road and we can stare them down. But those are not the fearsome competitors of tomorrow. The fearsome competitors of tomorrow will be the ones who are digitally enabled and who you can’t see. Instead, they’re lurking in the digital shadows, ready to pounce on your customers when you can’t deliver.
[15 June 2015]
One of the biggest challenges for CEOs is making sure they have the right people to cope with the future – a near impossible feat for the rapidly changing digital age. Across the Asia Pacific, the speed of change is reshaping the way we live and work and business strategies are undergoing a fundamental re-think.
[20 May 2015]
Both the Prime Minister and Minister of Finance have signalled no major surprises in this year’s Budget. Commentators are saying that New Zealand’s economy is slowing but the consensus is still that real GDP will grow between 2.5 to 3.0 per cent over the next few years. Measures of business confidence generally remain strong and – with the exception of the housing and construction markets – capacity and inflation pressures remain modest, all while interest rates remain low.
It’s an easy environment to be complacent – but the optimal time to take steps in future-proofing your business.
[12 May 2015]
The online GST issue is about paying GST on all online purchases from offshore sellers. Many of these purchases are not subject to GST. On 12 May a new proposed tax on digital products and services by offshore sellers to Australian consumers was announced in the Australian Federal Budget.
The challenge for HR is to become advocates for change management and to embrace the science behind it, says James Spencer. He examines the role HR must play in ensuring proper change management frameworks are in place and organisations are well prepared for what's ahead.
The retail environment has never been more complex.
Retailers are facing four waves of disruption according to findings from PwC's study, Total Retail 2015: Retailers and the Age of Disruption.
While e-commerce sales are growing every year, the store isn't dead yet. According to our survey, while 68 percent of our global sample say that they have browsed products at a store but decided to purchase them online, 70 percent said that they have done just the opposite; that is, browsed products online but decided to purchase them in-store.
[6 April 2015]
Spending on big data is soaring but Greg Doone urges us to spend the big bucks wisely.
The failure rate of large IT projects with budgets exceeding $1 million is almost 50 percent higher, so become data fit by learning how to utilise data through digestible, focused data projects is as valuable as big infrastructure projects.
[15 March 2015]
No matter how technology savvy and digitally connected the "Millennials" are painted, they are still human. People's core desires and needs have not changed, but what is changing is our expectations around how those needs are fulfilled. Businesses need to ensure they are servicing their clients' core needs.
[12 March 2015]
New Zealand's “rock star" economy may be peaking but its chief executives remain more optimistic than Australian – and global – peers.
[01 March 2015]
Such subtle changes are now rife within retail. The opportunities in showrooming and mobile searches, digital cross-selling and omni-channel integration highlight that retailers cannot rely on historical shopping behaviours alone to make strategic decisions for their businesses anymore. Your consumers are increasingly expecting a more personalised, digital experience from you.
Making big decisions could change the course of your business and in this digitally disruptive environment, past experiences may not be good predictors of the future. With more data within your reach to understand what was previously unknown, analytical tools are available to "see" a wider range of possibilities and evaluate them quickly. So, if you haven't already - looking to data analytics to help improve your business' decision making capabilities should be your New Years' resolution.
[22 February 2015]
The threat of digital disruption has quickly become a serious topic among business leaders. It's a key theme for CEOs in PwC's 18th Annual Global CEO Survey, with well over 50 per cent of international and local CEOs pinpointing the speed of technological change as one of their big concerns.
[1 February 2015]
New Zealanders are increasingly shopping online, and international retail websites are gaining market share from their Kiwi counterparts.
[21 December 2014]
Traditional retail models face an unprecedented challenge, writes Greg Doone.
I sometimes picture a smoky room circa 1998 where the major New Zealand retailers made a secret pact not to invest in ecommerce. Anyone who has lived abroad in the last 10 years will bemoan New Zealand's lack of online shopping options.
[14 December 2014]
The Government should consider prefunding health costs, writes Geof Nightingale.
Snowballing costs for health and pensions will result from New Zealand's ageing population and this ageing demographic is driving Treasury's alarming long-term forecast - by 2060 there will be up to 6 per cent or more of GDP deficit between tax collected and government expenditure.
Financial management tools, such as sorted.org.nz and smart banking solutions, have become common in many households across New Zealand.
While the uptake in these tools is encouraging, many New Zealanders are still in the dark as to where to begin their financial journeys.
This is where companies and other organisations can step in to fill the knowledge gapsand many already have, putting the workplace at centre stage.
[23 November 2014]
A briefing for the incoming revenue minister is not light reading, but it is important, writes Geof Nightingale.
The Briefings to Incoming Ministers (BIMs) delivered recently are not something most people would usually get excited about. But the Inland Revenue's briefing to reappointed Revenue Minister Todd McClay had plenty of substance.
[2 November 2014]
Kiwi technology firms can look forward to a lot of work out of Inland Revenue's transformation, writes Geof Nightingale.
Inland Revenue have recently been criticised for shutting out New Zealand IT businesses by appointing Dublin-based consultancy Accenture. The company was announced as IR's preferred partner for the initial design stage of its major transformation project that some have estimated could cost about $1.5 billion over the next 10 years.
[1 November 2014]
The privacy of information is an urgent issue for both consumers and businesses, writes Adrian van Hest.
With each high-profile breach that makes the headlines, customers increasingly worry whether their personal information is protected and being used appropriately. Businesses are also on notice: Recent disclosures about government and corporate practices have pushed privacy to the forefront. But,amidst the growing scrutiny,are business leaders looking at the glass half empty?
[12 October 2014]
The number of attacks is soaring but Kiwis are not working hard enough to reduce the risks, writes Adrian van Hest.
As the world continues to move in a digital direction, with an ever-increasing push to do everything online, we see a corresponding rise in cyber security and privacy incidents that New Zealand organisations need to address.
[21 September 2014]
Make no mistake, this issue is not going away, writes Geof Nightingale.
Well, it's Sunday morning and no matter who forms the Government, a tax on capital is coming.
We have a problem. When it comes to innovation in technology, retailers in New Zealand are falling behind. Retailing is becoming increasingly globalised, with the proportion of offshore purchases compared to domestic on the rise and predicted to reach 44 per cent of all online retail by 2017.
Many businesses have not only adapted but are doing well in the digital environment, such as ASOS, harnessing new buyers through a combination of digital presence, social media prowess and partnerships with bricks and mortar outlets.
[31 August 2014]
Opening the government's books can make or break a party's policies, writes Chris Money.
A couple of weeks ago, there was news every political party contesting this election was waiting for with bated breath previously confidential information that laid bare the results of a carefully managed strategy to manipulate the country's economy and government finances.
[10 August 2014]
Reducing taxes on savings can help build retirement nest eggs, writes Geof Nightingale.
Calls are mounting for the government to stop "over-taxing" New Zealanders' KiwiSavers and term deposits.
According to the Fair Tax for Savers campaign, the two million people in KiwiSaver and 750,000 term deposit holders are paying some of the highest taxes on savings in the world. Reducing these will help boost New Zealanders' retirement nest eggs.
[29 July 2014]
China is a huge market with great potential but can also be very complex and expensive. From my experience, when people ask me how to be successful in the China market, I mention 4 ‘Ps’ - Planning, People, Patience, Profits.
[21 July 2014]
There are big flaws in Labour's capital gains tax, writes Geof Nightingale.
A capital gains tax is one of Labour's proposed elements for a good tax system and at its core is the intention of delivering equity and fairness for all New Zealanders.
Yet, if implemented as it is currently promised, would it really deliver fairness? Well, no, not completely.
[02 July 2014]
Many insurance businesses worldwide are scrambling to keep pace with the increasing impact of digital in their marketplace, yet the ways in which they’re responding are too slow. Far from just being another channel, the impact of digital is rapidly transforming what customers expect and creating new opportunities for growth.
It is widely accepted that the speed in which technology advances are happening in an increasingly digital world is the biggest challenge facing business. However, rather than viewing this change with impending doom, most New Zealand CEOs are choosing to really begin to think about their Business strategy in Digital terms and develop strategies to transform their businesses for the future.
[29 June 2014]
Penalties are only part of the story as to why people pay tax and why it matters, writes Geof Nightingale.
[8 June 2014]
We give the IRD personal information so they can assess our tax but how secret are those details? writes Geof Nightingale.
[28 May 2014]
New Zealand must keep its eye on the competition in a market with an urban population of 500 million.
China is now New Zealand's largest trading partner and expansion of economic links with this country will be vital to the New Zealand Government's goal of increasing by 10 percentage points the share of GDP in exports - from 30 per cent to 40 per cent by 2025.
So, let's look at the global financial outlook for our primary industry.
[18 May 2014]
When IRD asks about your own or anybody else’s tax affairs, chances are you have to answer, writes Richard Scoular.
[29 April 2014]
PwC Partner and Treasury Management Lead Roger Kerr provides New Zealand interest rate and NZD market commentary.
[20 April 2014]
A change in government in September would shake up taxes, writes Geof Nightingale. There's no win-win situation when it comes to designing a tax system. One person's tax break or government assistance is funded by another person's tax payment or tax increase. Making those judgements about who gets and who pays is the tough job we give our politicians. And, as we head into this year's election, one of the decisions voters will be faced with is different tax policy choices.
[30 March 2014]
Through major business process and technology changes, a world-class tax and social support system is on the horizon. Inland Revenue, the government department that touches almost all Kiwi’s most of the time, is two years into its Transformation Project, a long-term plan to modernize the way that it engages with us.
[14 March 2014]
The face of retail continues to change rapidly as technology empowers consumers to reach for their wallets wherever they are. With the tap of a finger and increasing expectations, customers are driving change in the retail business model. How are you responding?
[17 December 2013]
Our Kiwi retailers have been embracing digital change. This doesn’t mean they’re abandoning their High Street stores - simply designing the shopping experience around the needs of today’s tech savvy shoppers.
[31 October 2013]
Online shopping is changing the way we buy and sell, with Kiwi shoppers predicted to spend $3.65 billion this year. Yet, should it also change the way we collect sales tax on overseas purchases?
[24 October 2013]
PwC Partner and cybersecurity specialist Colin Slater offers his perspectives on the US Department of Commerce's National Institute of Standards and Technology (NIST) Preliminary Cybersecurity Framework.
[6 September 2013]
Partner Roger Kerr talks about the importance of implementing a currency hedging policy to help with the reducing the risk on variables that can materially hurt the financial performance of a business.
[2 September 2013]
Your customer ought to be the beating heart of your business. And this heart beat now extends further than your digital strategy: you need a business strategy that’s fit for the digital age.
[31 August 2013]
Many property landlords feel the tax system is a disaster zone these days. The lack of tax deductions for earthquake strengthening costs only reinforces this view. So, what is the earthquake strengthening issue? Can no tax deductions be claimed? And how do investors make sure they aren’t on shaky ground with Inland Revenue?
[11 July 2013]
PwC Director and Forensic Services specialist Stephen Drain explains why banks, casinos, finance companies, lenders and other private companies whose activities fall within the Anti-Money Laundering and Countering Financing of Terrorism Act have been given their marching orders: invest and comply with the new rules.