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Graham Murray is a tax specialist, leading the firm's tax practice with broad experience across a range of industries and transactions. Graham’s areas of focus include the taxation of corporate restructuring, mergers and acquisitions, cross-border investment arrangements and joint venture structures. He has expertise in the taxation of financing arrangements, in particular securitisation structures and cross-border lending/debt acquisitions. Graham has engaged with the Inland Revenue Department for various clients in contentious tax disputes and obtaining binding rulings, determinations and indicative views. His other areas of expertise include funds management, including a detailed working knowledge of the portfolio investment entity (PIE) rules, and double tax treaty issues. Graham also advises a diverse range of private clients and new migrants on a range of New Zealand personal tax issues. Graham is focused on providing sound and practical advice on complex tax issues. He is experienced across a broad range of industries and focuses on understanding his client's business needs and delivering solutions. Chambers Asia Pacific 2023 ranks Graham as a leading lawyer for tax. In previous editions, Chambers Asia Pacific 2022, Graham was also ranked with clients praising him for being "technically sound, pragmatic, client-focused and a pleasure to deal with." A client says he is a "great communicator" who "thinks outside the box to achieve sensible and pragmatic outcomes for clients." In previous editions, Graham was described as being "very accessible and available to work to tight deadlines" and as an "astute and knowledgeable" tax lawyer who adopts a "sensible and constructive approach." The Legal 500 Asia Pacific 2023 ranks Graham as a leading lawyer in tax. In previous editions, clients described him as "brilliant." "He managed to balance being very technically astute with commercial pragmatism. He was always quick to grasp complex technical issues (both UK and NZ) and deliver helpful practical advice." World Tax 2022 ranks Graham as a "highly regarded tax leader" across transactional tax matters in New Zealand.