We advise the Government on international tax issues and are involved with the development and implementation of New Zealand's international tax legislation. This includes negotiating and giving effect to New Zealand's double tax agreements, tax information exchange agreements and reciprocal arrangements.

Current negotiations

For information about current negotiations and their progress see the Ministry of Foreign Affairs and Trade's international treaties list. This list is updated every six months.

Double tax agreements

New Zealand has a network of 37 double tax agreements (DTAs) in force with its main trading and investment partners.  DTAs reduce tax impediments to cross-border trade and investment and assist tax administration.  To find out more about DTAs see the role of double tax agreements.

New Zealand has DTAs with:

Tax information exchange agreements

Tax information exchange agreements (TIEAs) allow the exchange of information for tax purposes between two jurisdictions.

New Zealand has TIEAs with:

Reciprocal arrangements

These reciprocal arrangements may modify the tax treatment of some international transactions:

• International aircraft operations
• International shipping operations