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2015 publications

Leveraging on past thought publications

Publications
 

Browse our collection of our latest thought publications providing you with insights and commentaries into current business and industry trends and changes.


December

Global Agribusiness: Deal Activity, December 2015
 

Global Agribusiness: Deal Activity, December 2015

This monthly deals report provides a review of recent agribusiness M&A news as well as updated trading and transaction multiples.


5 minutes on the 2015 Half-Yearly Economic and Fiscal Update and Budget Policy Statement
 

5 minutes on the 2015 Half-Yearly Economic and Fiscal Update and Budget Policy Statement

Faced with increasing calls for loosening the purse strings, together with subdued growth and low inflation, Finance Minister Bill English has stuck to his ‘steady as she goes’ strategy of the last five years following the Half-Yearly Economic and Fiscal Update and the Budget Policy Statement released today.


Banking Banana Skins 2015: Recovery under threat
 

Banking Banana Skins 2015: Recovery under threat

What are the top risks for New Zealand’s banking industry?

PwC and the Centre for the Study of Financial Innovation (CSFI) have once again joined forces to learn what our banking industry leaders see as their biggest threats. And we've found technology risk, social media, the macro-economic environment and conduct practices at the top of 24 risks for the New Zealand banking industry.


Focus on food security in Africa
   

Focus on food security in Africa

Inside this publication you will find stories focused on food security in Africa.


Global Agribusiness: December 2015
   

Global Agribusiness: December 2015

This monthly deals report provides a review of recent agribusiness M&A news as well as updated trading and transaction multiples.


Tax Tips: Issue 10, September 2015
 

Tax Tips: Issue 12, December 2015

In this issue:

  • Next phase of the modernisation of New Zealand's tax administration
  • Residential land withholding tax on offshore persons introduced
  • Tax bills update
  • Ease of paying taxes: New Zealand retains ranking in latest survey

November

Global Agribusiness: Deal Activity, November 2015
   

Global Agribusiness: Deal Activity, November 2015

This monthly deals report provides a review of recent agribusiness M&A news as well as updated trading and transaction multiples.


The Changing role of the CFO
 

The changing role of the CFO

The role of the modern CFO in the energy sector is becoming more focused on strategy, value and the future. It’s not only being reshaped by the overall transformation that is taking place among CFOs across all industries, but also by energy transformation – which is shifting the technology, market and customer context for companies within the sector.

In this report we look at how this role is evolving, the challenges it needs to address and the capabilities that will be crucial for delivering first-class performance.


Paying Taxes 2016: Ten years of in-depth analysis
 

Paying Taxes 2016: Ten years of in-depth analysis

Paying Taxes is a unique study by PwC and the World Bank Group which compares tax regimes across 189 economies, ranking them according to the ease of paying taxes.

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Managing the Shadow Cloud
   

Managing the Shadow Cloud

Perspectives from New Zealand and Australia

The gap between the business and the traditional IT department is widening. The shadow cloud, the unsanctioned and uncontrolled use of cloud services, has now emerged as today’s equivalent of the shadow IT problem creating both risks and opportunities for business.


PwC 2015 APEC Building better cities: Auckland
   

PwC 2015 APEC Building better cities: Auckland

In PwC's Building better cities survey, Auckland has emerged 6th overall, two places ahead of Australian neighbour, Melbourne. Discover how Auckland performed compared to other global cities.


GST Direct: Issue 28, November 2015 - GST law reform on offshore online purchases of services
   

GST Direct: Issue 28, November 2015

GST law reform on offshore online purchases of services

The New Zealand Government has recently tabled draft GST law imposing a GST law reform on offshore online purchases of services. The new GST rules are a significant development and will affect many businesses and consumers. Businesses impacted by the new rules need to start planning now.


Tax Tips Alert: Revenue Alert released on employee share purchase agreements
   

Tax Tips Alert: Revenue Alert released on employee share purchase agreements

Inland Revenue's long awaited Revenue Alert on the taxation of share schemes has been released. The Alert outlines areas of concern to Inland Revenue in relation to employee share purchase agreements that Inland Revenue considers could potentially be considered tax avoidance because they "could be seen as altering the tax treatment Parliament intended to apply to a share purchase agreement".

For any queries please contact: tax@nz.pwc.com.


New Zealand’s regions of opportunity
 

New Zealand’s regions of opportunity

What can the regions in New Zealand learn from our PwC Cities of Opportunity studies? Developing regional centres of opportunity in New Zealand will take a collaborative effort by councils, central Government and businesses. This report looks at the steps that regions can take to grow and capitalise on economic opportunities.


T2015 Global Digital IQ® Survey: A New Zealand context
   

2015 Global Digital IQ® Survey: A New Zealand context

The behaviours that drive top performers

What are the leading behaviours to get the most out of your digital investments and drive performance?

PwC’s Digital IQ® Survey tracks best practices, evolving attitudes and priorities regarding digital technologies in New Zealand and around the world.



October

PwC Electricity Line Business: 2015 Information Disclosure Compendium order form
 

PwC Electricity Line Business: 2015 Information Disclosure Compendium

We have published the fifteenth edition of our Disclosure Compendium, which summarises the 2015 disclosure information of Electricity Line Businesses.


Tax Tips Special: Issue 11/2015 - Impact of final BEPS Reports
   

Tax Tips Special: Issue 11/2015 - Impact of final BEPS Reports

A game changer for many New Zealand businesses

In this issue we summarise the key messages and recommendations included in the Final Reports and the potential impact for New Zealand businesses.


The Global State of Information Security® Survey 2016
   

The Global State of Information Security® Survey 2016

Exploring the big cyber questions

This survey of worldwide information security practices aims to understand how executives and industry leaders view current and future challenges related to cyber security.

In essence, it shines the spotlight on what organisations are doing – and plan to do – when it comes to managing the real business risk associated with their information security and data protection.


2015 State of the Internal Audit Profession Study: Finding True North in a period of rapid transformation
   

2015 State of the Internal Audit Profession Study

Finding True North in a period of rapid transformation

PwC’s 2015 State of the Internal Audit Profession Study explores the views of over 1,300 chief audit executives (CAEs), senior management and board members globally to identify opportunities and threats to the function.

The study also provides insight into the skills, behaviours and actions necessary for internal audit to address these and successfully navigate a dynamic business environment.



September

Global Agribusiness: Deal Activity, September 2015
 

Global Agribusiness: Deal Activity, September 2015

This monthly report provides a review of recent agribusiness M&A news as well as updated trading and transaction multiples.


The road ahead: Gaining momentum from energy transformation
   

The road ahead: Gaining momentum from energy transformation

This report explores five global megatrends shaping the future of the power sector: technological innovation; climate change and resource scarcity; demographic and social change; a shift in global economic power; and rapid urbanisation. New Zealand is feeling the effects of these changes too, although the timing and nature of their impacts here reflect our market design and regulatory settings.


Global Agribusiness: September 2015
 

Global Agribusiness: September 2015

What's going on around the world in agribusiness?

From the family farm to international markets, Global Agribusiness is your monthly insight from our PwC experts around the world. From food safety to the impact of the Trans Pacific Partnership abroad, the September publication explores issues facing the industry across the globe.


GST Direct: Issue 27, September 2015
   

GST Direct: Issue 27, September 2015

The September 2015 issue of GST Direct brings you the latest GST and Customs developments including:


Tax Tips: Issue 10, September 2015
 

Tax Tips: Issue 10, September 2015

In this issue:

  • A fresh look at tax rules for closely held companies
  • Green light given for related party debt remission
  • Parliament passes property tax rules legislation
  • Officials' issues paper on loss grouping and imputation credits

Private Business Insights - Spring 2015
   

Private Business Insights - Spring 2015

In this issue:

  • Moving your business to the cloud - The benefits of cloud accounting
  • Disrupt the disruptors - Transforming customer experiences
  • Tax by the megabyte - GST in our digital economy
  • Solve your cash flow conundrum - Asset based lending
  • Looking east - Tops tips for exporting to Asia
  • Cyber crime - protecting your business.


August

Tax Tips: Issue 9, August 2015
   

Tax Tips: Issue 9, August 2015

In this issue:

  • Making tax simpler initiatives: Employee share purchase agreements
  • Immigration spotlight: Investor migrants and recent developments
  • The spotlight on transfer pricing continues
  • Did you know that some licenced car parks could soon be excluded from FBT?
  • Australia proposes changes to the low-value threshold on goods
  • Mileage rates for business reduced
  • New tax bill introduces bright-line test for residential land

Global Agribusiness: Deal Activity, August 2015
 

Global Agribusiness: Deal Activity, August 2015

This monthly report provides a review of recent agribusiness M&A news as well as updated trading and transaction multiples.


Exploring the insurance industry’s top risks: A New Zealand perspective
 

Exploring the insurance industry’s top risks: A New Zealand perspective

What are the top risks for New Zealand's insurance industry?

PwC and the Centre for the Study of Financial Innovation (CSFI) have once again joined forces to provide insight into what industry leaders, professionals and observers view as their biggest threats.


New Zealand Banking Perspectives: August 2015
 

New Zealand Banking Perspectives: August 2015

Another strong performance on the back of good lending growth

In the first half of 2015, New Zealand's five major banks have shown growth on the back of good lending growth, according to the findings of our New Zealand Banking Perspectives August 2015 report.


Tax by the megabyte: New Zealand's GST in our digital economy
   

Tax by the megabyte: New Zealand's GST in our digital economy

GST reform and offshore online purchases

The Government has released a discussion document on the GST treatment of digital products and other services purchased online by New Zealand consumers. Here's what you need to know about the GST reform and offshore online purchases.


Treasury Broadsheet: August 2015
   

Treasury Broadsheet: August 2015

In this issue:

  • Corporate credit spreads have grinded higher
  • Long-term foreign exchange hedging – rules of engagement
  • NZ wholesale investors to re-orientate the compass
  • Use of foreign exchange options in New Zealand Corporate Treasury Management
  • Interest rate insurance – Using borrower swaptions
  • Has the negative relationship between credit spreads and wholesale interest rates broken down? And what does it mean for corporate borrowers?
  • Behavioural finance - something we should all be aware of

Executive Reward Report 2015
   

Executive Reward Report 2015

The 2015 PwC Executive Reward Report is our sixth annual executive pay report and includes comprehensive remuneration data from 151 NZ companies on over 1,600 roles. It represents a cross section of the NZ market, including leading private sector companies and SOEs.



July

Global Agribusiness: Deal Activity, July 2015
 

Global Agribusiness: Deal Activity, July 2015

 

This monthly deals focused report provides a review of recent agribusiness M&A news as well as updated trading and transaction multiples.


Auckland: A City of Opportunity
 

Auckland: A City of Opportunity

This presentation was given by PwC global experts Hazem Galal and Egon de Haas at an Auckland Conversations event, in association with Auckland Council. It considers how Auckland is coping and what Auckland needs to do differently in the future, to ensure sustainable success in a global context.


Leveraging efficiency reviews to transform in the digital age
 

Leveraging efficiency reviews to transform in the digital age

Local Government and Infrastructure Matters

Councils in New Zealand increasingly need to target savings in their long-term plans in response to a combination of local and systemic issues. At the same time, citizens are expecting more from services and customer experiences. This report explores how local government can expand routine efficiency reviews to improve performance, customer services and the delivery of outcomes.


Global Agribusiness: July 2015
 

Global Agribusiness: July 2015

What's going on around the world in agribusiness?

As agriculture goes digital, businesses of all sizes will need to step up investments in technologies and processes to protect data and manage risks. The July publication of Global Agribusiness explores these issues and more.


Tax Tips: Issue 8/2015, July 2015
   

Tax Tips: Issue 8/2015, July 2015

In this issue:

  • Trustpower case calls into question the deductibility of feasibility expenditure
  • Property tax measures progress rapidly
  • New financial reporting requirements
  • UK to New Zealand pension transfers - the latest news
  • New Zealand’s DTA with Canada enters into force
  • New tax bill introduces first wave of changes to simplify New Zealand’s tax administration system


June

PwC Golden Age Index
 

PwC Golden Age Index

How well is New Zealand harnessing the power of older workers?

PwC has developed a new 'Golden Age index' to compare how well countries are utilising workers aged 55 and over. The index includes relative employment, earnings and training rates for older workers for 34 OECD countries over the period since 2003.


GST Direct: Issue 26, June 2015
   

GST Direct: Issue 26, June 2015

Bringing you the latest GST and Customs developments

The June 2015 issue of GST Direct brings you the latest GST and Customs developments including:

  • Australia moves to impose GST on the digital economy
  • GST and crowdfunding
  • GST case on inbound tour operators
  • New border clearance levy
  • Australia's trusted trader programme.

Global Agribusiness: Deal Activity, June 2015
 

Global Agribusiness: Deal Activity, June 2015

Welcome to our latest edition of PwC's Global Agribusiness - Deal Activity report. This monthly deals focused report provides a review of recent agribusiness M&A news as well as updated trading and transaction multiples.


New Zealand: Preserving water through collaboration that works
 

New Zealand: Preserving water through collaboration that works

It doesn’t matter where you are in the world and it doesn’t matter which sector you operate in. Access to water that’s too dirty, too expensive or too little has an impact on the bottom line. This report considers how New Zealand, within a global context, has responded to water risks and the potential to improve our water management in the future.


Tax Tips Special: Issue 7/2015 - Tax avoidance: Three practical scenarios
   

Tax Tips Special: Issue 7/2015

Tax avoidance: Three helpful practical scenarios

In this special edition of Tax Tips, we highlight our thoughts on the draft QWBA and the application of section BG1 to the three scenarios.


Tax Tips June - Issue 6/2015
   

Tax Tips June - Issue 6/2015

In this issue:

  • The tax aspects of the Government's 2015 Budget
  • Product ruling: Chorus share scheme
  • An update on developments in the immigration sector
  • Prepare for repair: 2015-16 Australian Federal Budget

People strategy for the digital age: A new take on talent
   

People strategy for the digital age: A new take on talent

Organisations need a people strategy for the digital age. Our interviews with global CEOs found CEOs need to be sure that the business is fit to react quickly to whatever the future may throw at it - and that means filling it with adaptable, creative people, in a culture where energy fizzes and ideas spark into life.


Global entertainment and media outlook 2015 - 2019
 

Global entertainment and media outlook 2015 - 2019

What's happening in New Zealand's entertainment and media industry?

Digital growth in New Zealand’s entertainment and media industry continues to offset a flattening growth rate on traditional entertainment and media content, according to PwC’s Global entertainment and media outlook 2015-2019.



May

Global Agribusiness: Deal Activity, May 2015
 

Global Agribusiness: Deal Activity, May 2015

Welcome to our latest edition of PwC's Global Agribusiness - Deal Activity report.

This monthly deals focused report provides a review of recent agribusiness M&A news as well as updated trading and transaction multiples.


14th Global Power & Utilities Survey
 

14th Global Power & Utilities Survey

A different energy future: Where energy transformation is leading us

Our 14th PwC Global Power & Utilities Survey explores the disruption in the power sector from a combination of policy, technological and customer change. The report was compiled from interviews with senior power and utility executives in 70 companies and 52 countries around the world, including NZ and Australia.


NZ Budget 2015
   

NZ Budget 2015

See our commentary and analysis on what this year's Budget means for you and New Zealand.

Which areas will this year's Budget impact the most?

See our partners draw on their in-depth experience working directly with the public sector to bring you their views.


Tax Tips Special - Issue 5/2015
   

Tax Tips Special - Issue 5/2015

In this issue:

  • Proposed changes to non-resident withholding rules for related party debt
    • Summary of proposals
    • Our comments


April

State-Owned Enterprises: Catalysts for public value creation?
 

State-Owned Enterprises: Catalysts for public value creation?

State-owned enterprises are likely to remain an important instrument in any government’s toolbox for revenue generation, but they can also be used to create value for the public and society. In this publication, we explore how governments can find balance between these objectives, all while competing in a rapidly changing marketplace. Issues explored in this report include guidelines for corporate governance and how to define public value, develop scorecards beyond a profit and loss statement and manage stakeholder relationships.


Global Agribusiness: April 2015
 

Global Agribusiness: April 2015

What's going around the world in agribusiness?

From the family farm to international markets, Global Agribusiness is your monthly insight from our PwC experts around the world. The April publication explores the importance of overcoming food supply chains leading companies can transform their approaches to ensure they have more control and visibility over their supply chains.


Capital Markets 2020
 

Capital Markets 2020

Will it change for good?

From a New Zealand perspective, capital markets in 2020 will look vastly different than they do today. This publication explores the powerful forces that are changing the global banking industry landscape and what banks will need to do to stay competitive—and win—over the next five years.


Private Business Insights - Autumn 2015
 

Private Business Insights - Autumn 2015

Maximising your business performance

With today’s rapidly changing marketplace, sticking to business as usual isn’t an option for most private companies. In our latest Private Business Insights we take a look at some of the opportunities and challenges in the market, what they mean for you, and how to maximise the performance of your business.


New Zealand treasury management survey 2015
   

New Zealand treasury management survey 2015

In this report, our third of a series of PwC New Zealand treasury related surveys, we dig deeper into the treasury management practices of New Zealand organisations and provide insights into the level of sophistication and importance that entities place on treasury management.


New Zealand Banking Perspectives: April 2015
 

New Zealand Banking Perspectives: April 2015

Growth in banking profits indicate a confident New Zealand economy

New Zealand's five major banks – Westpac, ASB Bank, ANZ New Zealand, BNZ and Kiwibank – have continued to show growth in the second half of their 2014 financial years on the back of a confident economy.


Tax Tips April - Issue 4/2015
   

Tax Tips April - Issue 4/2015

Last month, the Government launched its tax modernisation programme with the release of two papers for public consultation: Making tax simpler: A Government green paper on tax administration and Making tax simpler: Better digital services – a Government discussion document. These documents introduce taxpayers to the general direction the Government intends to take to improve the administration of New Zealand’s tax system.



March

Appreciating Value: Edition 6, March 2015
 

Appreciating Value: Edition 6, March 2015

In this edition of Appreciating Value we reflect on a strong 2014 in terms of deal activity, IPOs and listed share price performance.


Guide to year end tax planning
 

Guide to year end tax planning

The end of the 2015 financial year is approaching. Before your year-end balance date, you should consider your year-end tax position and 2016 provisional tax.

Our guide to year end tax planning will help you consider what options are available, as well as inform you of the current taxation rates and provide a refresher on your provisional tax obligations.


Global Agribusiness: March 2015
 

Global Agribusiness: March 2015

What's going around the world in agribusiness?

The Global Dairy Trade (GDT) index continues to recover, PGG Wrightson Wool announced a multimillion-dollar contract and the Australian government announced new rules for foregin investors in agriculture.

For these stories and more, see inside our March 2015 publication of Global Agribusiness.


Customs and Excise Act review
 

Customs and Excise Act review

What will this mean for your business?

The New Zealand Customs Service has recently undertaken a major review of the Customs and Excise Act 1996 and a discussion paper has been released for public consultation. In our Customs and Excise Act review publication, we summarise the discussion paper's key findings, insights, and issues.


PwC’s New Zealand Annual Review 2014
 

PwC’s New Zealand Annual Review 2014

 

The themes of this years’ New Zealand Annual Review are growth, innovation and technology, with an in-depth look at ways in which we're responding to digital disruption facing every business. This publication aims to provide you with a snapshot of the year that's been, and a glimpse of the future that we're working towards.


Tax Tips Special - Issue 3/2015
   

Tax Tips Special - Issue 3/2015

Inland Revenue has released an Officials’ Issues Paper seeking feedback on proposed legislative changes intended to make the debt remission rules more certain for taxpayers. We take a look at the issues paper in more detail.


Global Airlines & Airports statement of capabilities – Rising to your challenges
 

Global Airlines & Airports statement of capabilities – Rising to your challenges

 

Airlines and airports literally keep the world moving. Vast quantities of people and goods are moving by air around the world around the clock. Air transport plays a vital role in business, trading and personal relationships within and between all regions of the world.


The female millennial: A new era of talent - New Zealand findings
 

The female millennial: A new era of talent - New Zealand findings

 

The female millennial: A new era of talent - New Zealand findings - reveals that female millennials are the most confident and ambitious of any female generation, and dispels some significant myths about women and work. Download our report to find out more.


Tax Tips Special - Issue 2/2015
   

Tax Tips March - Issue 2/2015

In this issue:

  • New tax bill introduced
  • Two new measures to support business R&D
  • GST and bodies corporate
  • Foreign superannuation
  • Other changes

GST Direct: March 2015 Issue 25
   

GST Direct: Issue 25, March 2015

Bringing you the latest GST and Customs developments

The March 2015 edition of GST Direct brings you the latest GST and Customs developments, including:

  • Review of the Customs and Excise Act
  • GST and bodies corporate
  • GST and the digital economy
  • Annual GST adjustments
  • Recent GST developments
    • Zero-rating of legal services provided to non-residents
    • Fishing quotas, coastal permits and certificates of compliance
    • Mortgagee sales and GST recovery
    • Retirement sector


February

New Zealand CEO Survey 2015
   

New Zealand CEO Survey 2015

What's on the minds of NZ CEOs?

We've interviewed top CEOs from across New Zealand to get their views on key trends shaping today's business decision making.

Download the New Zealand CEO Survey 2015 for the full analysis of our findings.


Government and the Global CEO: Government sector insights
   

Government and the Global CEO: Government sector insights

In the government sector supplement of our CEO survey, we assess the changing relationship between government, business and society. Over-regulation tops the list of key concerns, named by 78% of CEOs worldwide.

Download the Government and the Global CEO report for more Government sector insights.


PBE Standards Disclosure checklist
   

PBE Standards Disclosure Checklist

This publication incorporates a full disclosure checklist for all disclosure requirements under Tier 1 and Tier 2 PBE accounting standards. The checklist is effective for periods beginning on or after 1 July 2014.


The World in 2050: Will the shift in global economic power continue?
   

The World in 2050: Will the shift in global economic power continue?

 

Despite a projected slowdown in Chinese growth after around 2020, the global economic power shift away from the established advanced economies in North America, Western Europe and Japan, will continue over the next 35 years, according to The World in 2050: Will the shift in global economic power continue?


Tax Tips Special - Issue 1/2015
   

Tax Tips Special - Issue 1/2015

In this issue:

  • Global developments in transfer pricing
  • Update on Australian transfer pricing developments
  • Our key message.

Global Agribusiness: February 2015
   

Global Agribusiness: February 2015

What's going on around the world in agribusiness?

The latest Statistics NZ numbers show dairy cattle have increased in New Zealand by 4 per cent over the past year to reach an all-time high of 6.7 million. By contrast, the numbers of beef cattle, sheep, deer and pigs have all declined, with the sheep population dropping to 29.6m.



January

Corporate Performance series 3: Powerful stories through integrated reporting
   

Corporate performance series 3: Powerful stories through integrated reporting

PwC has conducted a series of surveys of professional investors aimed at maximising the effectiveness of corporate reporting. In our third and final instalment, we look at the ways to build value for professional investors through the use of integrated reporting.


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