Lawyer | Tax | Andrew Ryan

Professional Qualifications

MTaxS (Hons) University of Auckland, 1999
CA Institute of Chartered Accountants, 1996
LLB University of Otago, 1993
BCA Victoria University of Wellington, 1990

Areas of expertise

Tax
Structured Finance
Executive Remuneration
Mergers and Acquisitions

Andrew is a qualified chartered accountant who leads the Minter Ellison Rudd Watts national tax team. Andrew has particular expertise in corporate taxation and obtaining binding rulings from the Inland Revenue, including structured finance, corporate and trust structuring, tax disputes, rulings and settlements, employment and executive remuneration taxation and mergers and acquisitions .

Andrew has advised a number of leading banks and corporates on financing structures including design, documentation and other advisory work. He also acts for employers in respect of stock option plans and high net worth individuals in respect of migration to New Zealand. Andrew has advised domestic and international clients on the full range of taxation related matters.

Some of Andrew's major projects

Advising on corporate and financial tax issues, including those associated with cross-border structured finance, mergers and acquisitions, commercial property, joint ventures, partnerships, trusts, private equity, and the intellectual property and intellectual technology industries
Providing advice on the application of tax treaties, expatriate tax, international tax, fixed assets, GST, FBT, ACC, duties, the accrual rules, and withholding taxes
Structuring for optimum results from investment into private equity and venture capital funds, including foreign investment into New Zealand
Drafting legal agreements, disclosures, and tax sections of investment statements and prospectuses
Providing tax due diligence support for the corporate lawyers
Preparing and negotiating binding ruling applications in relation to cross-border structured finance transactions
Responding to Inland Revenue/NZ Customs investigators with analysis of tax legislation and case law to situations under review and audit
Negotiating on behalf of clients in dispute with Inland Revenue
Researching and drafting legal submissions in preparation for Court

Memberships and directorships

Member, Institute of Chartered Accountants of New Zealand

Member, International Fiscal Association (New Zealand Branch)

Seminars and publications

"The Essential Tax Update for the Payroll Professional" - May 2010
Speaker at 14th annual Payroll and Holidays Act Compliance Update (Auckland)
Andrew regularly presents seminars on tax related subjects and has contributed articles to the CCH "New Zealand Tax Planning Report" and Brookers "Taxation Today"
"Recent developments in international taxation - New Zealand" - October 2007
International Bar Association Conference, Singapore
“U.S. Investment in New Zealand: Tax Issues and Opportunities” (Journal of Taxation of Investments) - December 2005

International recognition

Leading individual - Guide to the World's Leading Tax Advisers 2010

Leading individual - Chambers Global 2010/2011, 2009/2010, 2008/2009
Recommended individual - PLC Cross-border Tax on Transactions - 2010/2011, 2009/2010
Recommended individual - PLC Which Lawyer - 2008/2009, 2005/2006
Recommended individual - PLC Handbook - 2006/2007

Work history

Partner, Minter Ellison Rudd Watts, Auckland (2004 - current)

Other major law firms, Auckland (1996 - 2004)

Accountant, Deloitte, Auckland (1993 - 1996)