New Zealand: The New Zealand taxation system is broad-based, taxing its residents on their worldwide income and non-residents on income derived from sources in New Zealand.

New Zealand: New Zealand welcomes overseas investment that is beneficial to our country. The Overseas Investment Office (OIO) assesses applications from overseas investors to ensure they meet the criteria set out in the Overseas Investment Act 2005 (OIA). 

New Zealand: Building and construction projects are almost always carried out in New Zealand under a negotiated contractual arrangement, the form of which will be determined by the type, size and complexity of the particular project. Building and construction contracts are governed by the general law of contract subject to specific legislative controls, primarily under the Resource Management Act 1991, Health and Safety at Work Act 2015 (both dealt with in other sections of this guide), Building Act 2004, and the Construction Contracts Act 2002. 

New Zealand: The Financial Markets Conduct Act 2013 (FMCA), and its regulations are the primary pieces of law regulating the offering of, and dealing in, financial products and financial services (including financial advice) in New Zealand.

New Zealand: Employment relationships in New Zealand are structured around binding contracts negotiated and entered into between employers and employees, but with their terms and the legal framework extensively regulated by legislation.

New Zealand: The Commerce Act sets out the rules which apply to mergers and acquisitions affecting markets in New Zealand. The Commerce Act prohibits an acquisition of shares or business assets which would result in a substantial lessening of competition (SLC) in any market.

New Zealand: New Zealand has a strong and sophisticated system of registrable and unregistrable intellectual property (IP) rights, governed by international agreements, statute and case law. The Intellectual Property Office of New Zealand is responsible for the registration of certain types of IP in New Zealand. It operates an online register of these rights and interests.

New Zealand: The three key procedures used in corporate restructurings and insolvencies in New Zealand are liquidation, receivership, and voluntary administration.

New Zealand: Determining which country’s law is applicable to an international contract can have important implications for when and how a contract was formed, whether the parties had capacity to enter into the contract, whether the contract conferred benefits on third parties and even whether the contract was formally valid for the particular transaction

New Zealand: A government-funded superannuation entitlement is available to most persons living in New Zealand provided they meet the eligibility requirements.

New Zealand: On 5 August 2025, the Crown Minerals Amendment Act 2025 (Crown Minerals Amendment Act) came into force, reversing the ban on offshore oil and gas exploration and introducing a new Tier 3 permit for small-scale, recreational gold mining. The Crown Minerals Amendment Act also marks a shift in approach from managing, to actively promoting the exploration and mining of Crown-owned minerals, signalling the Government’s intent to foster investment in these areas. 

New Zealand: In this edition of the Echo we consider what amounts to a “genuine reason” for a fixed-term agreement in Tillmans Fine Furniture Ltd v Rookes and the Employment Relations (Employee Remuneration Disclosure) Amendment Bill. We also consider the recent decision in Lyttelton Port Company Ltd v Maritime Union of New Zealand and the Biometric Processing Privacy Code. Finally, we provide a brief health and safety reform update. 

Hong Kong: The Hong Kong Arbitration Ordinance (Cap. 609) provides a mechanism by which a party to arbitration proceedings can challenge an arbitrator’s impartiality. In CNG v. G & Others [2025] HKCFI 3598, the court was asked to decide on such a challenge and, in doing so, revisited the applicable principles for the removal of an arbitrator based on doubts about their impartiality.

United Kingdom: As we head into the final quarter of 2025, it is apparent that this has become a year of reflection for the UK government on the state of the existing frameworks for litigation funding and group litigation and whether they currently achieve their intended goals and balance the interests of claimants (and their funders) and defendants.

Australia: The Federal Court’s decision in Magar v Khan [2025] FCA 874 marks a pivotal moment in Australian employment law, reinforcing the community’s intolerance for workplace sexual harassment and sex-based discrimination. In awarding a record-breaking A$305,000 award of damages to Ms Magar, the Court not only recognised the profound psychological and economic harm suffered but also sent a clear message to employers: passive compliance is no longer acceptable. This case note explores the factual background, legal principles and broader implications of the judgment, including enforcement of the positive duty under the Sex Discrimination Act 1984 (Cth), the legal risks of victimisation and the heightened responsibilities owed to vulnerable employees.

Australia: Dentons’ Charity Health Check provides a practical guide to assist with a high-level review of your compliance and operational issues. 

Australia: Battery Energy Storage Systems (BESS) are becoming central to Australia’s clean energy future, helping integrate renewables and stabilise the grid. Financing these projects is complex due to fragmented revenue streams, technical risks, and evolving regulations. Yet market confidence is growing, driven by long-term contracts, robust legal frameworks, and targeted government support. Well-structured projects can attract conventional project finance, moving BESS from a high-risk investment to a scalable, bankable asset class. This article explores the financing landscape, key legal considerations, and public incentives shaping Australia’s BESS sector.

On August 29, 2025, the United States Court of Appeals for the Federal Circuit ruled 7-4 against the tariffs imposed pursuant to the International Emergency Economic Powers Act (IEEPA), upholding a prior decision by the US Court of International Trade (CIT). The current tariffs will remain in effect until October 2025, allowing the Trump Administration time to appeal the decision to the US Supreme Court.

France: In a ruling handed down on May 8, 2025 (Case C-581/23, known as Beevers Kaas), the Court of Justice of the European Union (hereinafter the "CJEU") clarified the conditions under which a supplier may validly grant territorial exclusivity to a distributor and make it enforceable against its other buyers.

Indonesia: OJK has issued new AI Governance Guidelines for Indonesian Banking to ensure responsible and risk-aware adoption of AI. This article explores the key governance and risk management measures banks need to adopt.