There is a good chance that is a truck in New Zealand for logging. The roads there are narrow and curvy, so the advantage is when you are empty, you can easier drive back up to the logging site to load up. They normally have trailers that fold up and slide onto the rear of the truck to do this same thing, but is more awkward.
This method shown is pretty slick!
We went on a driving tour of NZ many years ago, so we saw this first hand. Pretty much all of their trucks are COE style, as the roads just don't have the room for a conventional style tractor like in the US.
https://forestryforum.com/board/inde...topic=70587.20
Road taxes are another factor as well. So it definitely pays for the complexity.

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