Paul has more than 25 years' experience in advising on New Zealand tax law applying to investments and activities in New Zealand and offshore. 

Paul assists corporates, trusts and individuals on New Zealand tax aspects of setting up business and otherwise investing in New Zealand, and in holding offshore interests. 

Paul is also very experienced, both in assisting with clients on resolving tax and excise duty disputes, and in making disclosures of tax arrears to the New Zealand Inland Revenue that minimise the cost of putting matters right.

Paul also advises trustees of family and other trusts (including employee-related funds) on trust-related matters, ensuring that their governing documents remain both up-to-date and fit for purpose, and that trustees are informed of their disclosure obligations.  

Asialaw Leading Lawyers 2018
Tax

Leading Lawyer

Work Highlights

Advisory

Digital disruption 

Advised non-New Zealand based enterprises supplying goods or services to New Zealand customers or providing electronic platforms for third parties to make such supplies, on New Zealand’s remote services and distantly taxable goods GST rules.

Also advised New Zealand-based platform operators on pending income-reporting and/or GST-charging changes affecting platforms through which certain goods or services are supplied.

Business in New Zealand

Advised an offshore insurance company on commencing business in New Zealand.

Remote working

Advised offshore employers on the New Zealand tax implications of having one or more employees working remotely from New Zealand.

Multi-level marketing

Advised offshore multi-level marketing enterprises on the New Zealand tax implications of entering the New Zealand market and providing structuring advice.

Move or return to New Zealand

Advised high net worth individuals on the New Zealand tax implications of their migration or return to New Zealand, including on their retention of offshore investments and crypto-assets.

Litigation

Major NZ oil company

Settled excise duty disputes with New Zealand Customs Service.

Convertible note tax disputes

Settled tax avoidance disputes with New Zealand Inland Revenue over financing transactions involving the use of optional or mandatory convertible notes.

International arbitration

Senior member of international team (New York, London, New Zealand) acting for US defendant in a major international arbitration arising from tax-advantaged New Zealand financing transactions.

Areas of Expertise

Insights & News