Articles and updates

In May 2026, I travelled to China visiting Hangzhou, Kunming, and Shanghai. As someone who returns regularly, each trip offers a fresh lens on how the country continues to evolve. This visit was no exception — the changes I observed were subtle in places, sweeping in others, and together they paint a picture of a […]

As the common reporting standards come into effect in New Zealand, we have seen an increase of IRD reviews on the declaration of taxpayers’ overseas income. Under the Automatic Exchange of Information (AEOI) regime, financial institutions are required to collect information about customers and complete their reporting to the authority by 30 June of the […]

At the end of 2018, China amended its individual income tax law, effective from 1 January 2019. The new tax law stipulates that Chinese tax residents are required to pay tax to China on their worldwide income. Who is a Chinese tax resident?  According to the new Personal Income Tax Law, tax residents comprise the […]

For many years, the New Zealand property market has been an attractive investment opportunity for foreign buyers, predominantly due to the fact that NZ does not have a capital gains tax regime. Consequently, a residential rental property, could be acquired by the non-resident, rented for a number of years, and sold for a gain upon […]

My annual visit to China is a perfect chance to learn, enjoy and share – it is a pleasure to share some of insights with everyone. Demolishing non-compliant buildings From big cities such as Shanghai with more than 20 million people, to little villages like my grandma’s home village Caohu with only hundreds of residents, […]