NEW ZEALAND Law and Practice Contributed by: Ashton Goatley, Henry Willis, Sarah Keene and Erin Hickey Webb Henderson Contents 1. Legal System and Regulatory Framework p.393 1.1 Legal System p.393 1.2 Regulatory Framework for FDI p.393 2. Recent Developments and Market Trends p.394 2.1 Current Economic, Political and Business Climate p.394 3. Mergers and Acquisitions p.394 3.1 Transaction Structures p.394 3.2 Regulation of Domestic M&A Transactions p.395 4. Corporate Governance and Disclosure/Reporting p.395 4.1 Corporate Governance Framework p.395 4.2 Relationship Between Companies and Minority Investors p.396 4.3 Disclosure and Reporting Obligations p.396 5. Capital Markets p.397 5.1 Capital Markets Overview p.397 5.2 Securities Regulation p.397 5.3 Investment Funds p.397 6. Antitrust/Competition p.397 6.1 Applicable Regulator and Process Overview p.397 6.2 Criteria for Antitrust/Competition Review p.399 6.3 Remedies and Commitments p.399 6.4 Antitrust/Competition Enforcement p.399
North Island
Auckland
New Zealand
Wellington
South Island
7. Foreign Investment/National Security p.400 7.1 Applicable Regulator and Process Overview p.400 7.2 Criteria for National Security Review p.400 7.3 Remedies and Commitments p.402 7.4 National Security Review Enforcement p.403 8. Other Review/Approvals p.403 8.1 Other Regimes p.403 9. Tax p.403 9.1 Taxation of Business Activities p.403 9.2 Withholding Taxes on Dividends, Interest, Etc p.404 9.3 Tax Mitigation Strategies p.404 9.4 Tax on Sale or Other Dispositions of FDI p.405 9.5 Anti-Evasion Regimes p.405 10. Employment and Labour p.406 10.1 Employment and Labour Framework p.406
10.2 Employee Compensation p.406 10.3 Employment Protection p.407
11. Intellectual Property and Data Protection p.407 11.1 Intellectual Property Considerations for Approval of FDI p.407 11.2 Intellectual Property Protections p.407 11.3 Data Protection and Privacy Considerations p.407
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