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

Winning Abroad, Collecting at Home: A Practical Guide to Enforcing Foreign Judgments and Arbitral Awards in New Zealand You fought the good fight in a foreign court. You won. The champagne was opened, the invoices were sent, and then—silence. Your counterparty retreated to New Zealand, assets tucked safely behind the Southern Alps, apparently confident that...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