Publications

Cities of Opportunity: Auckland supplement
 
What makes a successful city? See our report to find out »
 
Cities of Opportunity: Auckland supplement
Family business survey 2014
 
What are the key priorities for New Zealand's family businesses? »
 
Bridging the gap: Handing over the family business to the next generation
The Global State of Information Security Survey 2015
 
Managing cyber risks in an interconnected world »
 
The Global State of Information Security Survey 2015
Gut & gigabytes:
The art & science in decision making
 
Highly data driven companies are three times more likely to report significant improvement in making big decisions. Find out more »
 
Gut & gigabytes
1 2 3 4
 

Our publications provide insights, analysis and commentaries on the latest local and global business issues that matter to you.

Browse our collection of publications published this year, by industry or by title A-Z.

 
 

October

Global Treasury Survey 2014
 

Global Treasury Survey 2014

The treasury function is changing, raising some pressing questions about companies’ organisational structure, treasury reporting and systems, oversight and control. PwC’s 2014 Global Treasury Survey looks at how, in the years following the financial crisis, treasury teams have expanded their influence more widely across the organisation.

The survey findings support the need for redefining ‘treasury’ as an enterprise wide process and no longer as a department.


Global Agribusiness: October 2014
 

Global Agribusiness: October 2014

What's going on around the world in agribusiness?

From family farm to international markets, Global Agribusiness is your monthly insight from our PwC experts around the world. In this month's Global Agribusiness, October 2014 issue, our experts shine the spotlight on the ever present volatility in the global marketplace with this year’s sharp falls in dairy commodities, grains and oils.


Cities of Opportunity: Auckland supplement
 

Cities of Opportunity: Auckland supplement

In 2014, PwC released the sixth annual Cities of Opportunity report, comparing the performance of 30 international cities. To further explore and illuminate the insights uncovered in this publication, PwC undertook a global staff survey of 15,000 employees, the results of which were published as Cities of Opportunity 6: We the urban people.

The Auckland supplement provides some relevant insights for us, both within our national context and drawing on learnings from international comparators. The findings of our study help shine light on our comparative advantages and areas of weakness when competing on a global stage for working professionals.


Family business survey 2014: Findings for New Zealand
   

Family business survey 2014

Findings for New Zealand

New Zealand family businesses have grown more than the global average according to our 2014 Family Business Survey which shows 74% of New Zealand family businesses have grown in the last 12 months versus 65% globally.

Download our latest survey findings to find out more.


Tax Tips: October 2014, Issue 11
   

Tax Tips: October 2014, Issue 11

In this issue:

  • Taxpayer’s appeal allowed in residence case
  • High Court finds that payments received by Vector are not income
  • New rules for companies and limited partnerships
  • Inland Revenue’s new public rulings programme 2014/2015
  • New Zealand second “most competitive” OECD jurisdiction
  • Business matters: New online tool for business

Broking 2020: Leading from the front in a new era of risk
   

Broking 2020: Leading from the front in a new era of risk

Protecting against a new breed of emerging risks requires coordination across corporations, insurance companies and policymakers. Insurance brokers are ideally placed to lead this ‘risk facilitation’. But as the pace of change within the marketplace accelerates, a major rethink of how they operate and compete is likely to be needed.


The Global State of Information Security Survey 2015
   

The Global State of Information Security Survey 2015

Managing cyber risks in an interconnected world

The Global State of Information Security Survey found that security breaches are on the rise in New Zealand and across the globe, so it’s no surprise to find that as the number of information security incidents continues to mount, so do financial losses.

View our report to see why a risk-based approach to security that prioritises your most valuable assets and proactively addresses the most relevant threats should be important to all organisations.



September

   

GST Direct: Issue 23, September 2014

Bringing you the latest GST and Customs developments

The September 2014 edition of GST Direct brings you the latest GST and Customs developments, including: 

  • TRA case concerning the GST treatment of leasing arrangements
  • GST 'free' purchases from overseas and the impact of import duties
  • GST and the digital economy
  • Update on the new GST registration rules
  • Indirect tax challenges facing a New Zealand business expanding into overseas markets.

PBE In brief: September 2014, PBE Standards with NFP enchancements issued
   

PBE In brief: September 2014

PBE Standards with NFP enhancements issued

In September NZASB issued a new suite of PBE Standards that incorporate the enhancements for NPF entities. These standards will apply to all PBEs that comply with Tier 1 and Tier 2 reporting requirements for periods beginning on or after 1 April 2015. When they become applicable, they will supersede the PBE Standards that were issued for public sector in May 2013.

In this In brief we look at the PBE Standards with NFP enhancements.


Tax Tips Special: OECD delivers its first recommendations to address base erosion and profit shifting (BEPS)
   

Tax Tips Special: September 2014, Issue 10

OECD delivers its first recommendations to address base erosion and profit shifting (BEPS)

The OECD has recently released its first recommendations to address base erosion and profit shifting (BEPS). In this Tax Tips Special, we summarise the key messages and recommendations included in the OECD reports and the potential impact for New Zealand businesses.


Streamlined Annual Financial Report
   

Streamlined Annual Financial Report

We've created the Streamlined Annual Financial Report to demonstrate some simple ideas that companies could apply to make their reports less complex and more accessible. The report also highlights areas where the existing accounting regime prevents companies from taking what could be a more effective approach.


   

In brief: September 2014

Fair value disclosures by retirement benefit plans

The New Zealand Accounting Standards Board (NZASB) has issued amendments to NZ IAS 26 to include fair value disclosures for retirement benefit plan investments similar to those in NZ IFRS 13.

In this In brief we outline the key impacts of the amendments.


Gut and gigabytes - the art and science in decision making
 

Gut & gigabytes

Capitalising on the art & science in decision making

Executives are still relying more on experience and advice than on data to make business-defining choices, according to our new global report. The findings show that highly data driven companies are three times more likely to report significant improvement in making big decisions, but only one in three executives say their organisation is highly data driven.


Global Agribusiness: September 2014
 

Global Agribusiness: September 2014

What's going on around the world in agribusiness?

In this Global Agribusiness Insights, September 2014 issue: M&A continues to be dominant theme worldwide, and in many regions dairy farmers are feeling the pressure as they face price levels unseen for 20 years. You can read further about these stories and news from around the globe inside our publication.


Tax Tips September 2014 - Positive developments in community housing
   

Tax Tips September 2014, Issue 9

In this issue:

  • Positive developments in community housing
  • Supreme Court decision on Greenpeace
  • The savings debate
  • Upskill with us


August

Utility of the future: A customer-led shift in the electricity sector
 

Utility of the future: A customer-led shift in the electricity sector

A New Zealand context

Electricity customers want new levels of control over their energy supply, usage, service standards and costs, according to the findings from our report, which summarises PwC's point of view on the future evolution of the electricity sector in New Zealand.


Private Business Insights - Spring 2014
 

Private Business Insights - Spring 2014

Maximising your business' performance

As we head into Spring, the upcoming election and other worldwide issues affecting market conditions could impact future decisions surrounding business owners. In our latest Private Business Insights, we take a look at how you can maximise the performance of your business in the current environment.


Opening up the books: Treasury's pre-election economic and fiscal update 2014
   

Opening up the books: Pre-election economic and fiscal update 2014

We're proud to share with you our insights and thought provoking views on Treasury's pre-election economic and fiscal update.


Corporate performance: what do investors want to know?
   

Corporate performance: what do investors want to know?

Reporting adjusted performance measures

PwC has conducted a series of surveys of investment professionals aimed at maximising the effectiveness of corporate reporting. In our first report 'Corporate performance: What do investors want to know?' we address the disclosure of adjusted performance measures.


Adding Value: PwC Quarterly Commentary, Spring 2014
 

Adding Value: PwC Quarterly Commentary, Spring 2014

 

We’re thrilled to share our spring edition of Adding Value, your quarterly magazine highlighting the big business issues impacting New Zealand organisations, now and in the future.



July

Tax Tips July 2014 - Designing a capital gains tax: Key issues
   

Tax Tips July 2014 - Designing a capital gains tax: Key issues

In this Tax Tips July 2014 we highlight some of the themes emerging from the discussion at the conference about the key issues in designing a capital gains tax (CGT). We also discuss Greens' carbon tax proposals, update on transfer pricing issues and outline recent developments in the world of tax.


The future of work: A journey to 2022
 

The future of work: A journey to 2022

Are you prepared for the future of work?

This report 'The future of work: A journey to 2022' takes you on a journey to 2022 and explores how the changing business landscape will impact your people management strategy. It uses a scenarios approach to focus on three possible 'worlds of work'.


Crossing the ditch: A guide for Australian businesses setting up in New Zealand
 

Crossing the ditch: A guide for Australian businesses setting up in New Zealand

This guide provides an overview of the issues Australian businesses need to consider when setting up business in New Zealand.

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

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Tax Tips Special July 2014 - FATCA now in force: How the rules affect you
   

Tax Tips Special July 2014 - FATCA now in force: How the rules affect you

In this Tax Tips Special, we summarise the key impacts of FATCA for individuals, trusts , financial institutions and other entities. We also discuss other concessions included in the IGA and provide a table of important dates to remember over the next year.


Local Government and Infrastructure Matters: Issue 4
 

Local Government and Infrastructure Matters: Issue 4

When Ireland's economy was booming we looked enviously at the exploits of our Irish cousins in New Zealand. Yet, all this changed when the global financial crisis hit, and caused Ireland to reform its public sector to cut debt and expenditure.


Global Agribusiness July 2014
 

Global Agribusiness July 2014

We've seen record harvests across the globe this month. In New Zealand, dairy farmers are leading the way with milk solids up 10% on last year. This increase was not just in response to higher prices: it shows farmers have bounced back strongly from the drought of 2012/13.


The future shape of banking. Is it time for radical change? July 2014
 

The future shape of banking. Is it time for radical change?

As barriers to entry for non-banks to provide formerly 'core' banking services continue to decline, the business models of New Zealand's banks will be challenged.


Employment and GDP impacts of music, book film and television in NZ July 2014
   

Employment and GDP impacts of music, book film and television in NZ

Our new report commissioned by WeCreate.org.nz on the impacts of music, book publishing and film and television sectors show New Zealand’s creative industries annually contribute more than $3.5 billion to the local economy.


Insurance 2020: The digital prize July 2014
   

Insurance 2020: The digital prize

Far from just being another channel, the impact of digital is transforming what insurance customers expect which will create fresh opportunities for companies to get closer to their customers, moving insurance from a price to a value consideration for New Zealanders.


Capital project and infrastructure spending: Outlook to 2025
 

Capital project and infrastructure spending: Outlook to 2025

This PwC report, for which Oxford Economics provided research support, forecasts capital project and infrastructure spending that is likely to take place around the world through 2025. Specifically it looks at capital project and infrastructure spending across 49 of the largest economies, covering 90% of the of the world's economic output and 95% of fixed investment spending, across six continents and at all levels of income.



June

Equipped for the future: Re-inventing your organisation
 

Equipped for the future: Re-inventing your organisation

Most financial services businesses are organised and run for a marketplace that is fast disappearing. So, how can you make sure your business is equipped to compete now and in the future?

In this paper we outline the organisational implications of the forces reshaping the financial services sector and then set out our blueprint for the successful organisation of the future, before concluding with the immediate priorities for action.


Tax Tips: June 2014 - Issue 6
   

Tax Tips: June 2014, Issue 6

A good tax system requires good tax policy as well as good tax administration. A tax system that cannot be administered efficiently will not be a good system irrespective of how well designed its tax policy settings are. This is especially true for the New Zealand tax system, which relies on voluntary compliance. For voluntary compliance to work the tax system needs to be fair, simple and easy so that taxpayers are able to comply.


Private Business Calendar 2014 - 2015
 

Business Calendar 2014 - 2015

Private business and private clients

This calendar has been created by our Private Business team to help keep you one step ahead of key tax dates, so you can focus on more important things, like reaching your personal and business goals.


GST Direct: Issue 22, June 2014
   

GST Direct: Issue 22, June 2014

Bringing you the latest GST and Customs developments

The June 2014 edition of GST Direct brings you topical GST and Customs developments relevant to your business including: 

  • Government discussion document on the GST treatment of bodies corporate - is it time for a rethink?
  • Inland Revenue's view on when certain fees are not subject to GST
  • Recoverability of GST costs when a business conducts a feasibility study
  • The nature of payments made to private education centres - are these unconditional gifts or a substitute for fees?
  • Two significant customs duty measures announced in the May Budget
  • New excise duty rates for alcohol from 1 July 2014
  • Increase in motor spirits excise duty from 1 July 2014.

Insurance 2020: Forcing the pace - The fast way to becoming a digital front-runner
 

Insurance 2020: Forcing the pace - The fast way to becoming a digital front-runner

How life insurance and pensions businesses can thrive in a digital world

Far from just being another channel, the impact of digital is transforming what customers expect and creating new opportunities in underserved markets.


Mine 2014: Realigning Expectations
 

Mine 2014: Realigning Expectations

Review of global trends in the mining industry

Welcome to PwC's 11th annual review of global trends in the mining industry – Mine 2014.


Appreciating Value: June 2014 - Survey of IPO activity in the New Zealand market
   

Appreciating Value: June 2014

Survey of IPO activity in the New Zealand market

The positive sentiment of the previous edition of Appreciating Value continues into this edition which incorporates our survey of Initial Public Offerings (IPOs) in the New Zealand market.


Global entertainment and media outlook 2014-2018
   

Global entertainment and media outlook 2014-2018

June 2014

It’s digital to the rescue. More dollars from digital consumer and advertising revenues are forecast to offset a declining spend on traditional entertainment and media content.

New Zealand's spend on digital is forecast to grow at an average yearly growth rate of 10.2% between 2014 and 2018 in New Zealand, while spending on non-digital content will decline by an average of half a per cent every year.



May

Treasury Broadsheet: May 2014
 

Treasury Broadsheet: May 2014

In this issue of Treasury Broadsheet May 2014, we look at the three principal business models for a group treasury function; price discovery within a bulls roar; increasing market interest rates means a wider instrument choice for investors; anatomy of the global foreign exchange markets and many more.


Global Agribusiness April 2014
 

Global Agribusiness

May 2014

This month, M&A investment news dominates and we share how New Zealand's dairy sector is performing. Rising incomes and appetites in Asia are stoking interest in the acquisition of food-related firms in Australasia, and we discuss the Government's 2014 Budget.


In brief: May 2014
   

In brief: May 2014

Issue 3

NZASB document of differences between NZ IFRS RDR and NZ IFRS Diff Rep issued

The NZASB has issued a comparison document of the differences between NZ IFRS RDR and NZ IFRS Diff Rep for for-profit entities to assist NZ IFRS Diff Rep reporters transition to NZ IFRS RDR.

In this In brief we outline the contents of the document and the implications for NZ IFRS Diff Rep reporters.


The talent challenge: Adapting to growth
   

The talent challenge: Adapting to growth

Key findings for New Zealand from our Annual Global CEO Survey.

New Zealand businesses face some pressing questions about their future talent pipelines and people strategies. Inside our talent supplement to our Annual Global CEO Survey, we show how global megatrends are changing the talent landscape at the same time that the economy regains its confidence and looks towards growth.


Tax Tips: April 2014
   

Tax Tips Budget Special: May 2014

In this special Budget issue of Tax Tips:

  • The tax changes
  • More funding for Inland Revenue’s tax compliance programme
  • How has the 2010 ‘tax switch’ affected the tax take?
  • Further reductions to ACC levies
  • Student loan repayment threshold unchanged
  • Australian Federal Budget 2014/2015
  • Housing affordability

NZ Budget 2014 Publication
 

NZ Budget 2014: commentary publication

Is New Zealand ready to rise?

Another year, another Budget, and this year is a key one, with our upcoming general election in September.

We're proud to share with you our insights and thought provoking views on the New Zealand Government's Budget for 2014.

Budget 2014 walks a finely balanced line of increasing Government spending, generating surpluses to protect the future and allowing New Zealand's debt to reduce as a proportion of GDP.

But it relies heavily on the magic of economic growth. With the Government's sensible fiscal management it should create that magic and provide the economic settings to give businesses the confidence to invest and grow.

Is New Zealand ready to rise? Find out by reading our Budget 2014 commentary publication.


Private Business Insights - Autumn 2014
 

Private Business Insights - Autumn 2014

What's ahead in the Government's Budget announcement?

It's the day of the Government's Budget announcement, and in this quarter's Private Business Insights we share our predictions on what we can expect.


Adding Value: PwC Quarterly Commentary May 2014
   

Adding Value: PwC Quarterly Commentary, Autumn 2014

We’re thrilled to share the first edition of Adding Value, your quarterly magazine highlighting the big business issues impacting New Zealand organisations, now and in the future.

In this issue of Adding Value:

  • Tomorrow's workforce and the key drivers for talent adaptability
  • How technology is shifting customer expectations and changing business
  • Economic crime and the impacts of business fraud
  • Family businesses transition and it's challenges
  • How we're adding value through corporate responsibility

Banking Banana Skins 2014
 

PwC Major Banks Analysis: May 2014

Our analysis of Australia's four major banks' half-year results

In this issue we discuss the results, provide an outlook for the sector and place a spotlight on Australia's Financial System Inquiry and customer engagement.


China insights from the 17th Annual Global CEO Survey
   

China insights from the 17th Annual Global CEO Survey

May 2014

The findings from our 17th Annual Global CEO Survey - The view from China show China’s CEOs are confident about future growth. But they also recognise the challenges that come with a maturing domestic economy. Tax burdens, rising labour costs and over-regulation are key concerns.



April

Tax Tips: April 2014
   

Tax Tips: April 2014

In this issue of Tax Tips:

  • Tax residence for individuals: The Commissioner’s final views
  • Tax bill reported back
  • Tax Treaty update

Global Agribusiness April 2014
 

Global Agribusiness

April 2014

This month we tell how New Zealand and Australia have made ground breaking gains in their trade relationships with our neighbours in Asia: Australia has broken through formidable tariff barriers protecting Japanese agriculture, and the New Zealand-China two-way trade goal has been increased to NZ$30 billion by 2020.


Banking Banana Skins 2014
 

Banking Banana Skins 2014

Inching towards recovery.

What risks do Australasia's banks face in the current climate and how are they prioritising them? 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.


Global Digital Banking Survey 2014
 

Global Digital Banking Survey 2014

Eyes wide shut: Global insights and actions for banks in the digital age.

We find our Asia Pacific banks are leading the way in the digital space, with digital strategies routinely part of the banks' board agendas, banks having a grasp of what their customers want and need, and they have the talent to expand their digital channel offerings thanks to collaboration across their organisations.


Next Generation Survey: April 2014
 

Bridging the gap

Handing over the business to the next generation

PwC's Bridging the gap publication, looks at succession planning for the next generation. How can you ensure your business is successful for generations?


Adapt to survive: How better alignment between talent and opportunity can drive economic growth
 

Adapt to survive: How better alignment between talent and opportunity can drive economic growth

In our global study commissioned by LinkedIn, we reveal that poor talent adaptability – the inability for people to retrain for new skills or switch industries – is costing the global economy billions of dollars in lost productivity and leads to businesses wasting huge sums on avoidable recruitment costs.


GST Direct Issue 21 April 2014
   

GST Direct Issue 21 April 2014

This first edition of GST Direct for 2014 brings you the latest GST and customs developments including:

  • the impact of the new GST non-resident registration rules for New Zealand businesses
  • the ongoing GST and online shopping debate including overseas developments
  • unintended GST consequences of promotional schemes
  • Taxation Review Authority case on the secondhand goods input tax deduction
  • landmark customs case on statutory interpretation.


March

Global Agribusiness: March 2014
 

Global Agribusiness: March 2014

What's going on around the world in agribusiness?

This month we tell how food safety remains a top issue globally, as well as locally. Prime Minister John Key has made yet another trip to Beijing to reaffirm our reputation in the Chinese market. You can read further about these stories and news from around the globe inside our publication.


Digital IQ Survey 2014
 

Digital IQ Survey 2014

The five behaviours that accelerate value from digital investments.

6th Annual Digital IQ Survey: The five behaviours that accelerate value from digital investments.


From catchment to council chamber: Getting the most from your infrastructure assets
 

From catchment to council chamber: Getting the most from your infrastructure assets

Local Government and Infrastructure Matters. Issue one, March 2014.

New legislation is expected to be passed into law later this year, and if successful, local authorities will be required to both manage and report their assets on a longer 30-year planning time horizon. This is our first in a series of articles providing further insights to assist you in your asset management needs.


Retail Banking 2020: The future of the retail banking industry
   

Retail Banking 2020: The future of the retail banking industry

Powerful forces are reshaping the banking industry, creating an imperative for change. Banks need to chose what posture they want to adopt - to lead the change, to follow fast, or to manage for the present. Read our Retail Banking 2020 report to find out more about the future of retail banking.


Real Estate - Our predictions for 2020 and beyond
   

Real Estate - Our predictions for 2020 and beyond

As confidence returns to real estate, the industry faces a number of fundamental shifts that will shape its future.

With contributions from 40 partners across our global network, our Real Estate 2020 report looks at the likely changes in the real estate landscape over the coming years and identifies the key trends which will have profound implications for real estate investment and development.


Next Generation Diversity: Developing tomorrow's female leaders
   

Next Generation Diversity: Developing tomorrow's female leaders

The report Next generation diversity – Developing tomorrow’s female leaders identifies six key themes which are integral to the successful attraction, retention and development of the female millennial.


Agribusiness insights: March 2014
   

Agribusiness insights: March 2014

A positive start to the year

In this issue, we speak to a husband-and-wife team who converted their land from cropping to dairy farming, discuss New Zealand's wine advantage and share useful articles discussing estate planning, health and safety issues, income equalisation and water management.


February

Cities of opportunity: Towards Auckland's future
 

Cities of opportunity: Towards Auckland's future

 

This report examines the relationship between infrastructure and urban life through the lens of Cities of Opportunity – a 2012 study tracking the performance of 27 of the world’s key cities.


Global Economic Crime Survey
 

Global Economic Crime Survey

New Zealand supplement to PwC’s 2014 Global Economic Crime Survey

Welcome to our New Zealand supplement to PwC’s 2014 Global Economic Crime Survey. It will surprise few to learn that economic crime — such as fraud, corruption, cybercrime, IP infringement or accounting fraud — continues to be a major concern for New Zealand organisations of all sizes, across all regions and in virtually every sector.


CEO Survey: February 2014
 

CEO Survey: February 2014

New Zealand insights from the 17th Annual Global CEO Survey

New Zealand CEOs are confident and focused on the challenges of tomorrow, finds our survey of New Zealand CEOs. We spoke to 43 of New Zealand's most respected and well-known business leaders to find out their thoughts on growth, the global trends transforming business, and how they're preparing their organisations to be fit for the future.


Global Agribusiness: February 2014
 

Global Agribusiness: February 2014

What's going on around the world in agribusiness?

Globally, it has been an eventful few weeks. From devastating floods in the UK, to droughts in Brazil and the US, extreme weather conditions continue to wreck havoc. Locally, our Global Agribusiness Leader Craig Armitage shares his thoughts on the booming China export market, and tells how the demand for New Zealand log and wood products is increasing. He also comments on the good outlook for New Zealand's apple growers.


New Zealand Banking Perspectives: February 2014
 

New Zealand Banking Perspectives: February 2014

Growth in banking profits indicate a confident New Zealand economy

New Zealand's five major banks have continued to show good growth in the second half of their 2013 financial years on the back of a confident economy, according to the findings of our New Zealand Banking Perspectives report.


Achieving Total Retail: February 2014
   

Achieving Total Retail: Consumer expectations driving the next retail business model

Social media and mobile has come of age. Consumers are increasingly shopping via tablet and smartphone, with over half (55%) of internet shoppers globally saying they now buy online because they get better deals than in-store, according to our new research.


Tax Tips
 

New GST registration rules for non-residents

From 1 April 2014, new GST registration rules will apply for non-resident businesses. If you are considering business activity in New Zealand it is vital you think about the new GST registration rules.

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January

Global Agribusiness: January 2014
 

Global Agribusiness: January 2014

What's going on around the world in agribusiness?

From family farm to international markets, our Global Agribusiness Insights is your monthly commentary from our agribusiness experts around the globe.