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The comprehensive guide to the world's leading tax firms

Deloitte's tax practice consists of 22 partners and over 170 other tax professionals. The team is led by Thomas Pippos. The international tax practice is led by Teresa Farac. The firm has appointed six associate directors in the last 12 months including ... [more]

Deloitte's tax practice consists of 22 partners and over 170 other tax professionals. The team is led by Thomas Pippos. The international tax practice is led by Teresa Farac. The firm has appointed six associate directors in the last 12 months including Erica Vogel from the Inland Revenue Service. The firm advises on indirect tax, international tax, national tax, M&A, tax policy, R&D and transfer pricing.

The firm had three teams acting for three separate bidders seeking to acquire Frucor in a deal worth $820 million. The teams included the head of the transaction practice Stephen Condor, Darren White, Pippos, Donald Wong, Andrew Button and Steve Thompson. The firm also had three separate teams advising two separate bidders, including the successful bidder, in the $328 million acquisition of a 58% stake in PowerCo. Pippos and Wong advised the successful bidder in the acquisition of BP's Southwest Pacific downstream assets. The firm is acting for a bidder to acquire AIG's material New Zealand assets.

Deloitte is the global tax adviser for New Zealand's largest investment group, Rank Group. The firm advised the company on the acquisition of Alcoa's global packaging and consumer group business. It also advised the company on the public takeover of SIG Holding and the acquisition of Blue Ridge Products. Rank Group's foreign acquisitions cost $3.5 billion in the last 12 months.

The firm is also the global tax adviser for Fletcher Building and advised them on the acquisition of Formica for $1 billion. The firm acts as lead tax adviser for Contact Energy and advised on its domestic bond offer.

The indirect tax practice is lead by Allan Bullôt who specialises in GST. The firm has one of the largest transfer pricing practices in New Zealand. The practice is led by Diana Maitland and is 14 people strong. They advise a number of high profile clients.

The firm's R&D team has 15 advisers in it and includes partners Aaron Thom, Peter Felstead and Andrew Babbage. This team also advises a number of high profile clients.

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Ernst & Young's tax practice is led by David Haywood. The firm has appointed three new partners in the last 12 months, Carey Wood, Paige Cuthbert and Spencer Smith, who all joined from KPMG. Iain Blakeley leads the firm's indirect tax practice while ... [more]

Ernst & Young's tax practice is led by David Haywood. The firm has appointed three new partners in the last 12 months, Carey Wood, Paige Cuthbert and Spencer Smith, who all joined from KPMG. Iain Blakeley leads the firm's indirect tax practice while Mark Loveday heads the firm's substantial transfer pricing practice. Haywood and Simon Moore provided tax assistance to Quadrant Capital in its acquisition of Summerset holdings. This deal was worth NZ$ 75 million ($51 million). Stephen Titter and Richard Williams advised Oregon Group on its sale of 44.9% interest in NZ King Salmon. Andy Archer and Mike Rudd provided tax structuring advice about the use of New Zealand's recently enacted limited partnership regime for offshore investment. Moore and Haywood provided tax advice and assistance to Babcock & Brown in relation to the sale of a 58% interest in PowerCo. The firm's clients include Fonterra Co-operative Group, Fisher & Paykel Appliances and Solid Energy New Zealand.

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KPMG' tax practice consists of 20 tax partners including four international tax partners and is led by Brahma Sharma. Kimberly Jarret leads the transfer pricing practice and is also involved in indirect taxation, including customs. Scott Olding is a ... [more]

KPMG' tax practice consists of 20 tax partners including four international tax partners and is led by Brahma Sharma. Kimberly Jarret leads the transfer pricing practice and is also involved in indirect taxation, including customs. Scott Olding is a director based in Auckland and leads the R&D tax group. Partner Tony Joyce is involved in structured finance and cross-border transactions. Partner Greg Knowles provides advice on tax structuring. Paul Dunne specialises in capital markets and financial products. The firm's clients include AMP Capital Investments, Telecom and Vodafone.

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PricewaterhouseCooper's tax practice is led by Tony Gault. The firm has strengthened its tax team with addition of three partners. Darryl Eady and Chris Leatham were both promoted from director, while Julia Hoare transferred from the advisory division. ... [more]

PricewaterhouseCooper's tax practice is led by Tony Gault. The firm has strengthened its tax team with addition of three partners. Darryl Eady and Chris Leatham were both promoted from director, while Julia Hoare transferred from the advisory division. Arun David retired from the firm in December 2008. Michael Bignell heads the firm's transfer pricing practice. The firm's tax services include corporate tax, indirect taxes, international tax, R&D, M&A and transfer pricing.

The firms client base includes most of New Zealand's largest companies, who they have advised on transactions, deals and disputes. They have recently won two new clients who are among the top taxpayers in New Zealand. The firm has been appointed to train the New Zealand Inland Revenue.

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Bell Gully's tax team consists of three partners and 10 lawyers. The firm recently hired senior associate Jarrod Walker, who arrived from Chapman Tripp. He focuses on financing structures, investment entities and corporate taxation. Partner David Simcock ... [more]

Bell Gully's tax team consists of three partners and 10 lawyers. The firm recently hired senior associate Jarrod Walker, who arrived from Chapman Tripp. He focuses on financing structures, investment entities and corporate taxation. Partner David Simcock specialises in M&A and tax litigation. Practice leader Niels Campbell specialises in corporate tax and M&A. Willy Sussman is the firm's indirect tax partner. Campbell advised DNZ Property Group on the amalgamation of DNZ Income Property Fund, DNZ Foundation Property Fund, DNZ Tauranga Property with DNZ Property Fund, that created a large diversified property fund controlling 69 assets valued at about NZ$863 million ($583 million). This deal included restructuring and equalising investor unit entitlements of each fund to facilitate amalgamation. The firm had to work out how to amalgamate each of the funds, all of which had a different tax profile. Simcock advised Danone Asia on the sale of Frucor Group. This was New Zealand's largest M&A deal of 2008. There were a number of significant tax issues. A return of share capital was required and consent obtained in a tight time-frame. The Inland Revenue raised some issues about past transactions had an impact on the structure of the sale. The deal was worth in excess of $764 million. Sussman and Campbell provided tax advice to Origin Energy Resources (Kupe) on the continuing development of the Kupe petroleum mining operation. This deal involved a broad array of tax issues such as complexities around site acquisitions when dealing with pay-outs to affected individuals. This deal was worth about $650 million. The firm's clients include Woolworths Australia and Michelin Australia. [hide]

Buddle Findlay's tax practice is led by Neil Russ. The firm has hired two senior associates in the last 12 months. The firm's focus is on financing transactions, international tax and litigation. Partner Tony Wilkinson has a highly regarded practice ... [more]

Buddle Findlay's tax practice is led by Neil Russ. The firm has hired two senior associates in the last 12 months. The firm's focus is on financing transactions, international tax and litigation. Partner Tony Wilkinson has a highly regarded practice that looks at the tax aspects of treaty settlements.

Russ advised the Bank of New Zealand on the issue of residential mortgage-backed securities to be used as repo-eligible securities under the reserve Bank of New Zealand liquidity guidelines. The firm advised Titan New Zealand Funding Trust on all New Zealand securitisation programmes. Jason Boyes and Russ advised on refinancing of redeemable preference share finance for Infratil Finance including updated binding ruling. The firm's clients include Auckland Regional Holdings, Duncan Dovico, Core Investments, Pacific Equity Partners and GE.

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Chapman Tripp's tax practice is led by Casey Plunket. He is involved in funds management taxation and regularly advises the financial sector. Craig Elliffe remains a partner at the firm but is less involved in the day to day practice as he now lectures ... [more]

Chapman Tripp's tax practice is led by Casey Plunket. He is involved in funds management taxation and regularly advises the financial sector. Craig Elliffe remains a partner at the firm but is less involved in the day to day practice as he now lectures at university. The firm recently strengthened its tax practice with the addition of Graham Olding, who came from Bell Gully. He is involved with financial services and GST.

The firm advises on the establishment of portfolio investment entities. Sam Rowe and Plunket also provide advice to private equity firms. The firm's clients include JBWere Private Equity, ASB Group Investments, Toyota Finance New Zealand, Telecom New Zealand and Barclays Capital Asia.

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Minter Ellison Rudd Watts's tax practice is led by Andrew Ryan. David Patterson is the chairman of the firm. The firm has recently strengthened its tax team with the addition of one associate. The tax team consists of 14 fee earners including four partners.Joanne ... [more]

Minter Ellison Rudd Watts's tax practice is led by Andrew Ryan. David Patterson is the chairman of the firm. The firm has recently strengthened its tax team with the addition of one associate. The tax team consists of 14 fee earners including four partners.

Joanne Dunne advised UDC in relation to the establishment of two portfolio investment entity funds. This was the first cash portfolio investment entity established in New Zealand. Ryan advised a ratings agency the internal securitisation of all major New Zealand trading banks of residential mortgage-backed securities to be eligible for repurchase agreements with the Reserve Bank of New Zealand. This deal involved consideration of new financial arrangements legislation following the introduction of IFRS. The firm advised Pencarrow Private Equity on the acquisition of Paper Holdings and Paper Business. This was one of the few private equity transactions of the last 12 months and was worth $20 million.

John Peterson specialises in structured finance, company acquisitions and restructurings, and the establishment of venture capital and managed funds. He also represents individuals, trustees and companies in disputes with the Inland Revenue.

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Russell McVeagh's tax practice is one of the largest of all New Zealand law firms having 20 fee earners. The tax team consists of five partners, Shaun Connolly, Campbell Rose, Richard Scoular, Fred Ward and Brendan Brown who leads the team Brown advises ... [more]

Russell McVeagh's tax practice is one of the largest of all New Zealand law firms having 20 fee earners. The tax team consists of five partners, Shaun Connolly, Campbell Rose, Richard Scoular, Fred Ward and Brendan Brown who leads the team Brown advises on various aspects of direct and indirect taxation with a particular focus on financing transactions, cross-border arrangements, tax investigations and disputes with the Inland Revenue. Ward's practice is focused on corporate finance work, M&A and structured investment products. Scoular specialises in M&A, capital markets/securities offerings, fund management and private equity. Rose's practice focuses on M&A, real estate, private equity and venture capital, financing, trust and asset planning matters. Connolly's areas of expertise include cross-border financing transactions, retail offerings of debt and equity securities, the establishment of managed funds and other investment vehicles, acquisitions and divestments, and the tax consequences of employee remuneration packages. He also represents clients in their dealings with the Inland Revenue. The firm acted for ANZ National Bank, ASB Bank and the Bank of New Zealand on the establishment of their retained residential mortgage-backed securities. These were worth NZ$3.7 billion, NZ$5 billion and NZ$6.5 billion respectively. This deal was interesting as repo eligibility required the transfer of the mortgage portfolio to a special purpose trust. This raised very complex tax issues under New Zealand's financial arrangements rules. Ward represented ANZ National Bank and ASB Bank while Brown advised the Bank of New Zealand. Brown represented the Bank of New Zealand and its subsidiaries on proceedings against the commissioner of inland revenue the tax consequences of cross-border structured finance transactions. This deal was interesting because it was the first occasion on which the Inland Revenue has sought to apply New Zealand's general anti-avoidance provision to an internationally recognised form of cross-border structured financing between two unrelated parties. The firm's impressive array of clients include Citigroup, Credit Suisse, Deutsche Bank, Macquarie, Mobil Oil New Zealand, Shell and Woolworths.

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Simpson Grierson's tax practice is led by sole partner Stuart Hutchinson, who is supported by three senior associates. The firm advises on the tax implications of all types of general structuring and restructuring including investments into and outside ... [more]

Simpson Grierson's tax practice is led by sole partner Stuart Hutchinson, who is supported by three senior associates. The firm advises on the tax implications of all types of general structuring and restructuring including investments into and outside of New Zealand, M&A, joint ventures and amalgamations. It also advises on the taxation of national and cross-border structured finance and arrangements, infrastructure funding arrangements and real estate. A key feature of the tax practice over the last four years has been its involvement in tax litigation. The firm is acting for Westpac Banking Corporation in High Court proceedings challenging the re-assessment by the commissioner of a number of cross-border structured finance transactions. The amount at issue is about NZ$900 million ($614 million). Hutchinson advised Dubai Aerospace Enterprise on the New Zealand law aspects of aircraft leases. This deal had to be structured as a financing lease. Hutchinson advised Mars on the New Zealand tax aspects of the acquisition of Wm Wrigley, the world's number one chewing gum manufacturer, for $23 billion. This deal was multi-jurisdictional and concerned the acquisition and associated restructure of the group. The firm's clients include Harvard Management, Tuaropaki Trust and Monavie.

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BDO Spicers' tax practice consists of 28 fee earners including eight partners. Adam Davy is the managing partner of the Wellington office and specialises in international and cross-border taxation, capital restructuring and M&A. Craig Lamberton is the ... [more]

BDO Spicers' tax practice consists of 28 fee earners including eight partners. Adam Davy is the managing partner of the Wellington office and specialises in international and cross-border taxation, capital restructuring and M&A. Craig Lamberton is the managing partner of the Auckland office and specialises in transfer pricing and corporate restructuring. The firm offers a full range of tax services, it is involved in sales and purchases, restructuring, and tax audits It also advises on GST, tax planning, international tax structuring and transfer pricing.

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Grant Thornton has recently strengthened its tax practice by hiring partner Colin De Freye from Ernst & Young. The firm now has five tax partners and is led by Greg Thompson. Murray Brewer advises on tax efficient structuring. The practice advises on ... [more]

Grant Thornton has recently strengthened its tax practice by hiring partner Colin De Freye from Ernst & Young. The firm now has five tax partners and is led by Greg Thompson. Murray Brewer advises on tax efficient structuring. The practice advises on transfer pricing, GST and also has an R&D practice.

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Kensington Swan's tax team consists of three partners and two associates led by Tony Lines. Lines advises on the tax aspects of managed funds, insurance products and portfolio investments. Peter Speakman is based in Auckland and specialises in corporate ... [more]

Kensington Swan's tax team consists of three partners and two associates led by Tony Lines. Lines advises on the tax aspects of managed funds, insurance products and portfolio investments. Peter Speakman is based in Auckland and specialises in corporate restructuring and M&A. David Shillson is based in Wellington and advises on corporate restructuring, real estate transactions and GST. The firm serves as the exclusive tax adviser to ING New Zealand for its investment products. Their clients also include Fujitsu Australia and Radius Property Management.

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