The Foreign Exempt Trust: New Zealand’s Most Misunderstood Tax Vehicle Few structures in cross-border tax planning attract as much interest, or as much misinformation, as the New Zealand Foreign Exempt Trust (FET). In certain circles, the FET is whispered about as a “zero-tax trust in a white-list jurisdiction.” In others, it is dismissed as a...Read More

The China Eastern Airbus order for 101 A320neo aircraft, valued at US$15.8 billion, is analysed through regulatory disclosure requirements in Hong Kong, Shanghai, and New Zealand major transaction rules.Read More