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Publications
 

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


September

GST Direct: Issue 30, September 2016
   

GST Direct: Issue 30, September 2016

In our September edition, we update you on the latest GST developments including:


Addressing hybrid mismatch arrangements – Government discussion document
   

Tax Tips Alert: September 2016

Addressing hybrid mismatch arrangements – Government discussion document

On 6 September, the Government released a discussion document outlining proposals to address hybrid mismatch arrangements. As expected, the Government intends to adopt the full range of OECD recommendations, with some minor amendments to fit with New Zealand’s current domestic and international tax rules.


The 2016 CEO Survey: AIESEC Findings
   

The 2016 CEO Survey: AIESEC Findings

How do today’s CEOs compare to tomorrow’s leaders? Our survey reveals cybersecurity, education and growth are on the minds for both groups.


Global Agribusiness: Deal Activity, August 2016 thumbnail
   

Global Agribusiness: Deal Activity, August 2016

In the Food Trust section this month we feature an article on fraud on halal food.


Inland Revenue refines employee share scheme tax proposals
   

Tax Tips Alert: September 2016

Inland Revenue has issued a second consultation paper outlining its more refined proposals for the taxation of employee share schemes (ESS). This follows the Issues Paper released on 12 May 2016, and represents Inland Revenue’s more advanced thinking after public consultation on the Issues Paper.


Coverpage thumbnail of Cities of Opportunity New Zealand supplement
   

Cities of Opportunity New Zealand supplement

New Zealand’s cities are continuing to be major growth engines for the economy, as well as being home to the majority of New Zealanders. However, New Zealand cities are also facing significant challenges around housing affordability, disaster preparedness and an ageing population.


Private Business Insights - Spring 2016
   

Private Business Insights - Spring 2016

With a focus on the technology helping SMEs to grow, this spring edition includes:

  • The future of cloud technology – Working with Xero and launching PwC's Next
  • PwC's new app helping to take food fraud off the menu
  • PwC real estate – New rules for leasing property
  • Big data and small business – PwC Global Data and Analytics Survey
  • A lesson for lenders – Think like a bank
  • PwC Herald Talks: Generation War

August

   

PBE News: August 2016

August 2016

In our August 2016 newsletter we outline the recent exposure draft issued by the NZASB proposing amendments to a range of standards including changes to accounting for bearer plants. We also highlight amendments relating to impairment of assets and a new standard on employee benefits published by the IPSASB.


Cover page thumbnail of Tax Tips: August 2016
   

Tax Tips: August 2016

In this issue:

  • Business tax proposals
  • Automatic exchange of information
  • Foreign trust disclosure rules
  • Court of Appeal upholds High Court decision that payments received by Vector are not income

Thumbnail of the Global Tech Megatrends NZ cover page
   

The tech breakthroughs megatrend

Learn how the “Essential Eight” technologies are reshaping industries and changing the way businesses operate.


AddingValue Winter 2016 thumbnail of cover
   

AddingValue Winter 2016

There’s no denying that digital is making its mark, and every boardroom, regardless of industry focus, has digital and data on the mind. How are we ensuring our business will not be disrupted by digital? Part of our approach is ensuring we have the right people to help with our clients evolving needs.


Executive Reward Report 2016
   

Executive Reward Report 2016

The 2016 PwC Executive Reward Report is our seventh annual executive pay report and includes comprehensive remuneration data from 158 NZ companies on over 1,800 roles. It represents a cross section of the NZ market, including leading private sector companies and SOEs.


Coverpage thumbnail of Tax Tips Alert: August 2016 - Trustpower Supreme Court decision – a hindrance to economic growth?
   

Tax Tips Alert: August 2016

Trustpower Supreme Court decision – a hindrance to economic growth?



July

Global Agribusiness: Deal Activity, July 2016
   

Global Agribusiness: Deal Activity, July 2016

In the Food Trust section this month we present a case study - when beef goes horse.


   

PBE News: July 2016

In our July 2016 newsletter we outline the recent exposure draft issued by the NZASB on accounting for financial instruments. We also highlight the key developments of the IPSASB's financial instruments and leases projects.


Coverpage thumbnail of Connecting the dots: Local government and infrastructure matters, July 2016
   

Connecting the dots

Local government and infrastructure matters, Issue 6

Sport and recreation services are changing, thanks to technology-based innovations and new exercise patterns. Our Local Government and Infrastructure Matters tracks this, as well as considering how Councils can optimise their S17A service reviews.


Coverpage thumbnail of Tax Tips Alert: July 2016 - New Zealand's changing international tax rules and relationships - what's next?
   

Tax Tips Alert: July 2016

New Zealand's changing international tax rules and relationships - what's next?

We outline 6 key things you need to know about New Zealand's BEPS implementation strategy.



June

Global Agribusiness: Deal Activity, June 2016
   

Global Agribusiness: Deal Activity, June 2016

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


PBE in brief: Impact of UK referendum result on financial reports
   

In brief: Impact of UK referendum result on financial reports

June 2016 | Issue #2/2016

Now that the UK has voted to leave the EU, there will be a protracted period of negotiation, and many months of uncertainty as the detailed political and legal issues are worked out. It may be some time before the real impact of leaving unfolds. In this issue we outline a number of potential accounting and reporting issues and the related guidance under NZ IFRS.


Global Data and Analytics Survey Summary 2016 thumbnail
   

Global Data and Analytics Survey Summary 2016

Decision-making is one of the fundamental skills for business leaders, and access to data has now become a fundamental aspect of this. So how are leaders using data to their advantage? And how is this benefiting the decision-making process?


Current state of the auto finance industry thumbnail
   

Current state of the auto finance industry

NZ findings from the 2016 International Automotive Lending & Leasing Survey

Automotive lending and leasing is a mature market, but new technologies and customer demands are changing how the sector operates. Read our survey insights on the NZ auto finance industry.


Golden Age Index
   

Golden Age Index

The Golden Age Index tracks how OECD countries are performing across a range of different metrics, with New Zealand ranking second. Download the report to find out why we are ranking so highly and how companies can support an ageing workforce.


Financial Services Technology 2020 and Beyond
   

Financial Services Technology 2020 and Beyond: Embracing disruption

How will financial services have changed by 2020 and what will the impact be for established companies and new FinTech startups? Our latest report: Financial Services Technology 2020 and Beyond, takes an in-depth look at how these issues will shape the secton.


Thumbnail of the Global entertainment and media outlook 2016 - 2020
    

Global entertainment and media outlook 2016 - 2020

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

The entertainment and media industry is shifting quickly to cope with the rapid growth in digital technologies. Find out what this means for the sector in our 2016 Global entertainment and media outlook.


A New Paradigm for NZ Interest Rates June 2016
   

A New Paradigm for NZ Interest Rates June 2016

There has been a paradigm shift lower in US and New Zealand 10 year interest rates since the Global Financial Crisis (“GFC”). So what will the impact be over the next two to five years?


Thumbnail of Treasury Broadsheet: June 2016
   

Treasury Broadsheet: June 2016

In this issue:

  • A new paradigm for NZ interest rates?
  • Preparing to manage milk price risk
  • Credit Default Swaps
  • Hedging instruments used for translating offshore profits to NZD
  • Infrastructure funding “Nirvana”?
  • Borrower swaptions: Update to the strategy
  • Blockchain and opportunities for corporate treasurers


May

Thumbnail of the Global Agribusiness: May 2016 cover page
   

Global Agribusiness: May 2016

Your latest update on the state of the global agribusiness sector, covering the biggest global trends and investment patterns that will shape tomorrow’s agribusiness sector.


Global Agribusiness: Deal Activity, May 2016
   

Global Agribusiness: Deal Activity, May 2016

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


Cover page thumbnail of the NZ Budget 2016: Budget analysis and commentary - Digging out the debt
   

NZ Budget 2016

Budget analysis and commentary - Digging out the debt

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

What areas will this year's Budget impact the most? Our partners draw on their in-depth experience working directly with the public sector to bring you their views.


TaxTeam Talk: Local government edition
   

TaxTeam Talk: Local government edition

In our latest Tax Team Talk we focus on a number of areas including taxation of contractors which is an area of tax risk that we are commonly engaged to advise on.

In this issue

  • Editorial

  • Modernising withholding tax

  • Facilitating joint service initiatives

  • FBT on group life cover


PBE News
   

PBE News: May 2016

In our PBE News publication we highlight the key New Zealand and international developments relevant to public benefit entities.

In this issue:

What’s happening in New Zealand?

  • PBE Conceptual Framework issued
  • ED Service performance reporting
  • Interests in other entities EDs
  • PBE IFRS 9 project

What’s happening internationally?

  • ED Public sector combinations
  • Q&A on service concession arrangements

Private Business Insights - Winter 2016
   

Private Business Insights - Winter 2016

In this issue:

  • Making it easier to fund innovation
  • When innovation runs in the family - 2016 PwC Next Generation Survey
  • PwC Hi-Tech Company of the Year 2016 - congratulations Vista Group
  • PwC Herald Talks - Innovation
  • What Budget 2016 means for SMEs

Cover page thumbnail of Tax Tips: May 2016 - New tax bill introduced and Australian Federal Budget 2016-17
   

Tax Tips: May 2016

In this issue:


2016 New Zealand Financial Services CEO Survey
   

2016 New Zealand Financial Services CEO Survey

Turning risk into opportunity

Financial Services is entering a period of significant change and CEOs in the sector are certainly aware of these risks. This report looks at how Financial Services CEOs are now changing the way their businesses operate to find new growth in an increasingly complex marketplace.

As well as looking at the state of the sector as a whole, the report takes a deeper look at Banking and Insurance to understand how these sectors are responding to new threats.



April

Global Agribusiness: April 2016
   

Global Agribusiness: April 2016

With updates from New Zealand and around the world, the Global Agribusiness report puts you in touch with our international team of experts. So what has happened in the last month, and how will this affect local agribusiness operators?


Global Agribusiness: Deal Activity, April 2016
   

Global Agribusiness: Deal Activity, April 2016

Your monthly update on deals in the global agribusiness sector, covering M&A activity and the latest food trust news.


Cover page thumbnail of the Financial reporting developments for for-profit and public benefit entity reporters
   

Financial reporting developments for for‑profit and public benefit entity reporters

Are you looking for a quick and easy way to update your Board or Audit Committee on the latest financial reporting developments?

We’ve listed new pronouncements and most important changes you need to consider as a for-profit entity for this quarter.


Cover page thumbnail of Tax Tips: April 2016
   

Tax Tips: April 2016

In this issue:

  • Budget 2016 - business tax proposals
  • Tax bill updates

Cover page thumbnail of Great expectations: The next generation of family business leaders
   

Great expectations: The next generation of family business leaders

How are the next generation of family business owners approaching their roles? What are they doing to balance the needs of different stakeholders with their own aspirations and vision for the business? How will they navigate a changing business landscape and pass the company on to the generation after them?

The 2016 Next Generation study addresses these questions, taking a deeper look into the state of family businesses in New Zealand and around the world.


Beyond control: Local government in the age of participation
   

Beyond control: Local government in the age of participation

The local government landscape is changing rapidly. Communities now demand greater engagement from local government than ever before. This report from our colleagues in the UK looks at what these disruptive trends involve, how local government bodies can rethink their roles in society and the tools they use to engage with the public.



March

Global Agribusiness: Deal Activity, March 2016
   

Global Agribusiness: Deal Activity, March 2016

Your monthly update on deals in the global agribusiness sector, including M&A activity and a new section on food trust news.


2016 State of the Internal Audit Profession Study: Leadership matters: Advancing toward True North as stakeholders expect more
   

2016 State of the Internal Audit Profession Study

Leadership matters: Advancing toward true north as stakeholders expect more

This year’s study – which gathered insights from over 1,600 Chief Audit Executives (CAE’s) and their stakeholders, including senior management and board members – confirmed that internal audit functions with very effective leadership perform better and add greater value to the business. However, of those surveyed, 62% expect more value from Internal Audit.

Our study explores the characteristics that define standout leadership and key levers to drive increased value contribution.


Guide to year end tax planning
 

Guide to year end tax planning

The end of the 2016 financial year is now approaching. This is an appropriate time to consider your year-end tax position and 2017 provisional tax.

This checklist will enable you to 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 2016
   

Global Agribusiness: March 2016

From the family farm to international markets, Global Agribusiness is your monthly insight from our PwC experts around the world. From food safety to investments in technology, the March publication explores issues facing the industry across the globe.


GST Direct: Issue 29, March 2016
   

GST Direct: Issue 29, March 2016

The March 2016 issue of GST Direct brings you the latest GST and Customs developments including:


Blurred lines: How FinTech is shaping Financial Services - Global FinTech Report March 2016
 

Blurred lines: How FinTech is shaping Financial Services

Global FinTech Report

This PwC Global FinTech report assesses the rise of new technologies in the financial services sector across the globe, the potential impact of FinTech on market players and their attitudes regarding the latest in technology developments. Read our findings and analysis from responses of 544 CEOs, heads of innovation, CIOs and top management in digital and technological transformation across the financial services industry.


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 applicable for periods beginning on or after 1 April 2015.


Insights into transformation: Seven lessons for the public sector
   

Insights into transformation: Seven lessons for the public sector

The public sector, like most industries, is undergoing a significant period of change. However, transformation in the public sector presents some particular challenges. These include the level of transparency required and the number of stakeholders involved, something that can be likened to undertaking ‘transformation in a fish bowl’.

This Insights into transformation report focuses on seven lessons that leaders earmarked as critical for successful transformation in the public sector.



February

Global Agribusiness: Deal Activity, February 2016
   

Global Agribusiness: Deal Activity, February 2016

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


Treasury Broadsheet: February 2016
   

Treasury Broadsheet: February 2016

In this issue:

  • What is keeping Global CEO's awake at night?
  • Performance benchmarking "funding risk" decisions
  • The Rising Cost of Basel III
  • Corporate Credit Spreads
  • Is viewed based hedging speculation?
  • Technical Analysis and FX Order Levels
  • When theory becomes reality: today's negative interest rate environment
  • FX Options - premium versus all-up protection rate

PBE in brief: Not-for-profits transitioning to PBE Standards
   

PBE in brief: Not-for-profits transitioning to PBE Standards

February 2016 | Issue #1/2016

All not-for-profit public benefit entities (NFP PBEs), such as registered charities, have to transition to the new XRB accounting standards for periods beginning on or after 1 April 2015. In this issue we outline the key things that you should consider as part of the transition.


Tax Tips: February 2016
   

Tax Tips: February 2016

In this issue:

  • Staithes decision provides new interpretation of associated person rules
  • Commissioner's appeal dismissed in tax residence case
  • Implementing the global standard on automatic exchange of information
  • Tax rate benchmarking and tax transparency – insights from PwC’s study on the global retail sector
  • More on foreign pensions

Private Business Insights - Autumn 2016
   

Private Business Insights - Autumn 2016

In this issue:

  • The launch of PwC's Next
  • Are you a contender for the PwC Hi-Tech Company of the Year Award?
  • New year - new business goals. Ten tips for setting objectives.
  • What will the TPPA mean for SMEs?
  • Family business health checks - would you pass?
  • Wealth and retirement planning

Global Economic Crime Survey 2016: New Zealand insights
 

Global Economic Crime Survey 2016: New Zealand insights

Adjusting the lens on economic crime: Preparation brings opportunity back into focus

Are New Zealand organisations prepared for cybercrime incidents? See our latest findings from our biennial survey.


New Zealand CEO Survey 2016
 

New Zealand CEO Survey 2016

Redefining success in a changing world: A New Zealand perspective

What's on the minds of New Zealand CEOs? See the results from our CEO Survey.



January

Global Agribusiness: Deal Activity, January 2016
 

Global Agribusiness: Deal Activity, January 2016

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


In brief: IASB publishes a new standard on lease accounting
 

In brief: IASB publishes a new standard on lease accounting

Issue #1/2016

It's finally here - the IASB publishes a new standard on lease accounting.

On 13 January 2016, the International Accounting Standards Board (IASB) finished its long-standing project on lease accounting and published IFRS 16, ‘Leases’, which replaces the current guidance in IAS 17. This will require far-reaching changes in accounting by lessees in particular.

In this In brief we outline the key provisions and impact of the new standard.


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