Vivian Cheng

Vivian advises on all aspects of New Zealand taxation, with a particular focus on transactional tax. Her practice includes mergers and acquisitions, inbound and outbound investments, financing transactions, and business structuring and reorganisations. She also supports clients with operational tax issues.

Vivian represents clients in engagements with Inland Revenue, including obtaining binding rulings, managing audits and disputes, negotiating settlements, and seeking legislative and policy reform.

Vivian is a member of the Tax System Forum, which provides independent expert guidance to the Minister of Revenue on tax policy. She is also a leading legal expert on New Zealand’s participation in international automatic exchange of information regimes, including FATCA and the OECD’s Common Reporting Standard (CRS). She advised almost all of New Zealand’s major banks and other financial institutions on implementing FATCA and CRS compliance programmes in 2014 and 2017, and continues to assist clients with ongoing compliance.