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China
1986 Agreement
| Status: | In force |
| Signed: | 16 September 1986 |
| In force: | 17 December 1986 |
| Effective: | In New Zealand: From income year beginning 1 April 1987.
In China: From the taxable year beginning 1987. (refer Article 28) |
| Legislation: | Double Taxation Relief (China) Order 1986 |
Protocol to the 1986 Agreement
| Status: | In force |
| Signed: | 16 September 1986 |
| In force: | 17 December 1986 |
| Effective: | In New Zealand: From income year beginning 1 April 1987.
In China: From the taxable year beginning 1987. (refer Article 28) |
| Legislation: | Double Taxation Relief (China) Order 1986 |
Second Protocol to the 1986 Agreement
| Status: | In force |
| Signed: | 7 October 1997 |
| In force: | 22 March 2000 |
| Effective: | Articles 1 and 3: From 1 July 1991.
Article 2: From entry into force date
Article 4: From 1st day of month following entry into force date. (refer Article 5) |
| Legislation: | Double Taxation Relief (China) Amendment Order 1997 |
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