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Browse our collection of our latest thought publications providing you with insights and commentaries into current business and industry trends and changes.
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 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.
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.
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 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.
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".
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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.
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.
We have published the fifteenth edition of our Disclosure Compendium, which summarises the 2015 disclosure information of Electricity Line Businesses.
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.
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.
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.
This monthly report provides a review of recent agribusiness M&A news as well as updated trading and transaction multiples.
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.
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.
The September 2015 issue of GST Direct brings you the latest GST and Customs developments including:
In this issue:
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.
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.
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.
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.
This monthly deals focused report provides a review of recent agribusiness M&A news as well as updated trading and transaction multiples.
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.
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.
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.
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.
Bringing you the latest GST and Customs developments
The June 2015 issue of GST Direct brings you the latest GST and Customs developments including:
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.
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 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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
In this edition of Appreciating Value we reflect on a strong 2014 in terms of deal activity, IPOs and listed share price performance.
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.
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.
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.
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.
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.
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 - 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.
The March 2015 edition of GST Direct brings you the latest GST and Customs developments, including:
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.
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.
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.
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?
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.
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.