新西兰经商指南

Contents Section 2Business Structures Section 1Introduction Section 4Mergers and Aquisitions Section 3Capital Markets1418 Section 5Overseas InvestmentRegulations 31 35 Section 7Taxation Section 8Property Section 10Privacy Section 9Employment Section 12Contracts andConsumer Protection Section 11Intellectual Property 54 Section 13Doing Businesswith Māori Section 14Climate Regulations About PwC and PwC Legal Kia ora, As we look to the future, it’s clear that change will continue to be the one constant– both here in New Zealand and around the world. These rapid changes bring bothchallenges and opportunities. At PwC New Zealand, we help our clients respond to this changing environment so theycan deliver sustained outcomes that support businesses, the economy and our widercommunities and societies. Part of this is assisting clients to migrate to and invest inAotearoa New Zealand. This easy-to-use guide brings together our knowledge andexperience of doing business in New Zealand across PwC New Zealand and PwC Legal. It provides an overview of our unique economic, social, and regulatory landscape andsets out the business structures, capital markets, mergers and acquisitions, overseasinvestment rules, taxation and other key laws and regulations that you should be awareof before seeking to invest or do business in New Zealand. We hope you find this guide helpful and should you require more information aboutthe migration, business, and investment opportunities in New Zealand, please contactour team. Through our wide range of services and global network of experts, we can helpmake entry into or expansion within New Zealand easy for you. We look forward to hearing from you. Andrew Holmes CEO & Senior Partner Working together to deliver value to your business Every day more than 328,000 PwC people in 152 countries work hard to build strong relationships with othersand understand the issues and aspirations that drive them. In New Zealand, PwC employs over 1,700 peopleand has offices in the Auckland, Waikato, Hawke’s Bay, Wellington and Canterbury regions. Over and above our traditional service offerings, PwC New Zealand also has a strong industry focus,with multi-discipline teams dedicated to key industry groups in both global and national markets.For our clients, this means the best local knowledge combined with the broadest global experience. Our partners and staff are dedicated to solving the complex problems businesses are facingin today’s changing marketplace. We have the resources to meet your needs through our trulyintegrated global network. PwC Legal – integrated legal expertise PwC Legal offers legal expertise across a broad range of practice areas and is part of the largest legalservices network by geography, with over 3,700 lawyers worldwide. While technical excellence is at the coreof what we do, the global breadth of our business and market insight differentiates us from traditional lawfirms, allowing us to deliver clients a fully integrated legal, financial, tax and accounting service. In today’s fast-moving world, it is more important than ever to have a legal partner who understands allaspects of your business. This document brings together the diversity of expertise and skills across PwCLegal and PwC New Zealand to help you navigate the changing and complex business environment. Introduction Aotearoa New Zealand as an investment opportunity With the global markets focused towards Asia, and increasing geo-political instability, New Zealand is adesirable investment destination. New Zealand has a stable democratic political system, with strong legalinstitutions and a resilient economy. This stability, coupled with a transparent and open-market economy,and free floating currency, provides great opportunities for overseas investment. Internationally, New Zealand is consistently recognised as having a stable and business friendlyenvironment. New Zealand ranks sixth on the Index of Economic Freedom 2023 and was rankedone of the least corrupt countries in the world in Transparency International’s 2022 CorruptionPerceptions Index (alongside Denmark and Finland). The New Zealand Government welcomes sustainable, productive andinclusive overseas investment and recognises its contribution to theoverall prosperity of the country. Government and the Legal SystemNew Zealand is an independent nationand its Government is modelled on theWestminster system. Business LandscapeNew Zealand’s rich natural resources haveafforded the country with significant resilienceagainst economic disruption. New Zealand’sprimary sector remains integral to the economyand has remained financially robust, despitethe significant impacts of recent severe weatherevents and the availability of labour and supplychain challenges. This system is based on separation of powers,a concept intended to prevent abuses of powerwithin Government, with each branch acting asa check on the others. The Government is led bythe