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.