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The defence of "simply trying to take advantage of ...." may be acceptable in Hong Kong, but not under New Zealand law.

This NZX Corporate Governance Code closely aligns with the Financial Markets Authority corporate governance handbook.

Guidance provided to the Anti-Money Laundering and Countering Financing of Terrorism Act 2009.

This Brief Counsel examines issues raised in the interim report relating to agricultural lending, with NZ implications.

This WA decision may have overturned the hitherto accepted view that set-off remains effective against a receiver.

We expect this trend of recent Australian decisions to enforce receivers' liens, may shape future policy in New Zealand.

The UKSC has recently issued an important clarification on insolvency, which is likely to be followed in New Zealand.

This UK case involving Interflora made some observations to inform the Google AdWords trade mark debate in New Zealand.

The Chinese Premier has made a successful visit to New Zealand with a commitment to upgrade the China-New Zealand FTA.

Many participants in the New Zealand private equity market will have been aware of the brouhaha across the Tasman last year when the Australian Taxation Office (ATO) asserted that A$452M of Australian tax was owed on the sale of shares in Myer Group by a fund managed by TPG.

On 2 August the Supreme Court granted the taxpayers leave to appeal the Court of Appeal’s majority decision in Commissioner of Inland Revenue v Penny and Hooper (2010) 24 NZTC 24,287.

The IRD plans to make lease inducement payments taxable even before legislation effecting the change has been written.

Tax authorities sometimes try to promote the idea that companies must pay their "fair share" of taxes.

The proposed NZ tax changes aim to remove most of the concessionary elements of the specified minerals mining regime.

Discusses the Gibson & Stiassny v StockCo & Ors litigation.

The case raises issues about the appropriate balance between promoting retirement savings and protecting creditor rights.

The Bolger-led tripartite Working Group produced a set of recommendations to design a Fair Pay Agreement (FPA) system.