Covid 19 is considered a black swan event that has put international shipping under immense pressure. It was not immediately apparent the levels of delays that would eventually develop and it's still hard to say how long these problems will persist. Is time the only solution?

Later this year, Immigration NZ will introduce an Accredited Employer Temporary Work Visa. It will be mandatory for employers to be accredited. The Government continues to have the view that New Zealand depends too heavily on migrant workers and that an “immigration reset” is required.

The EU has introduced important changes to its VAT rules to make tax compliance easier, to guarantee fair competition, and to clamp down on VAT fraud. What are the consequences for NZ businesses?