Tax treaties
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 (DTAs) and related protocols[1], tax information exchange agreements (TIEAs) and reciprocal arrangements.
Current negotiations
Information about current negotiations and progress of tax treaties towards entry into force is provided below. This information is also summarised on the Ministry of Foreign Affairs and Trade's international treaties list, which is updated every six months. Note that on rare occasions negotiations might not be listed if the other country has not given permission for the negotiations to be made public. Persons interested in submitting comments in respect of any negotiation in progress are invited to email their submission to policy.webmaster@ird.govt.nz..
National Interest Analysis and Select Committee consideration
In 2002, DTAs, protocols and TIEAs were made subject to Parliamentary treaty examination. (Parliament’s Standing Orders 394-397.) This involves consideration of a national interest analysis (NIA) by Select Committee, typically (although not necessarily) the Finance and Expenditure Committee. For treaties with regulatory impacts (which generally includes all DTAs, protocols and TIEAs), the NIA must include all of the requirements that would otherwise be considered in a Regulatory Impact Statement. The NIAs are published as part of the Select Committee report back to the House. Links to the Select Committee reports can be accessed from the country links below.
Double tax agreements
New Zealand has a network of 37 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 and protocols in force with:
New Zealand has DTAs or protocols that are signed, but not yet in force, with:
New Zealand is currently negotiating DTAs or protocols with:
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Tax information exchange agreements
TIEAs allow the exchange of information for tax purposes between two jurisdictions.
New Zealand has TIEAs in force with:
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New Zealand has TIEAs that are signed, but not yet in force, with:
New Zealand is currently negotiating TIEAs with:
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Reciprocal arrangements
These reciprocal arrangements may modify the tax treatment of some international transactions:
1 A protocol, in this context, is a treaty that clarifies, implements or modifies the provisions of another treaty.
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