Vivian Cheng

Vivian Cheng

Vivian Cheng

Special Counsel, Wellington

T:+64 4 498 4965

M:+64 27 702 5296

E:vivian.cheng@chapmantripp.com

Qualifications

LLB (Hons), BCA (Hons), Victoria University of Wellington

Admitted

2003, New Zealand

Specialising in tax law, Vivian has 17 years’ experience helping clients with New Zealand tax matters. She advises on all aspects of taxation with a particular focus on business structuring and reorganisations, mergers and acquisitions, financing transactions and international taxation of inbound and outbound investments.

With a proven track record representing clients in engagements with IRD, Vivian is experienced in helping clients through IRD audits and tax disputes, negotiating tax settlements, obtaining binding rulings, and seeking legislative amendments and policy reform.

A leading legal expert on New Zealand’s participation in international automatic exchange of information regimes with the US under FATCA and with over 100 jurisdictions under the OECD’s Common Reporting Standard (CRS). Vivian has extensive experience advising clients on the impact of those regimes and assisting banks, managed funds and other financial institutions to comply with their obligations.

In recognition of Vivian’s experience, she is regularly invited to speak at the annual New Zealand Law Society Tax Conference and has been a past chair of the conference. She is also a regular contributor to the New Zealand Law Journal.

Recognised as an associate to watch in Chambers Asia Pacific 2019.

Recent highlights

Has advised:

  • Shell on all tax aspects of the divestment of its New Zealand operations to OMV for $794m
  • New Zealand and offshore investors on all tax aspects of their investment in a $400m+ major infrastructure project
  • two of the top 10 global fast-moving consumer goods companies on transfer pricing related matters
  • Kāinga Ora - Homes and Communities on tax issues arising from their key role in delivering the Government’s priorities for housing and urban development in New Zealand and as New Zealand’s largest housing landlord
  • major banks (including ANZ, BNZ, Westpac, KiwiBank) and other financial institutions on their obligations under FATCA and CRS and the design and implementation of their processes and compliance programmes
  • various companies and multinational groups on the design of their employee share incentive schemes.
Tax; Restructuring & insolvency

Services

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Banks & financial institutions; Construction & major projects; Energy & natural resources; Infrastructure

Sectors

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