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United States of America
1982 Agreement
| Status: | In force |
| Signed: | 23 July 1983 |
| In force: | 2 November 1983 |
| Effective: | In New Zealand: Income subject to withholding tax, from 1 April 1984; other provisions, from the income year beginning 1 April 1984.
In the United States: Income subject to withholding tax, from 1 January 1984; other provisions, from the taxable year beginning 1 January 1983. (refer Article 27) |
| Legislation: | Double Taxation Relief (United States of America) Order 1983 |
Protocol to the 1982 Agreement
| Status: | In force |
| Signed: | 23 July 1983 |
| In force: | 2 November 1983 |
| Effective: | In New Zealand: Income subject to withholding tax, from 1 April 1984; other provisions, from the income year beginning 1 April 1984.
In the United States: Income subject to withholding tax, from 1 January 1984; other provisions, from the taxable year beginning 1 January 1983. (refer Article 27) |
| Legislation: | Double Taxation Relief (United States of America) Order 1983 |
Second Protocol to the 1982 Agreement
| Text: | PDF - 89KB |
| Status: | Not yet in force |
| Signed: | 1 December 2008 |
| In force: | Not yet in force |
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