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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.


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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