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

New Zealand regulates foreign investment more rigorously than most comparable economies. This guide maps the legal terrain from OIO applications and property rules to tax architecture and renewable energy investment.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