Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

Cayman Islands

Tax information exchange agreement

Status: In force
Signed: 13 August 2009
In force: 30 September 2011
Effective: 30 September 2011
Legislation: Double Tax Agreements (Cayman Islands) Order 2010 (New Zealand legislation website)
National interest
analysis:
PDF (87KB)

Supplementary agreement

Status: In force
Signed: 13 August 2009
In force: 30 September 2011
Effective: In New Zealand: for years of income beginning on or after 1 April 2012.
In the Cayman Islands: for tax years beginning on or after 1 January 2012.
Legislation: Double Tax Agreements (Cayman Islands) Order 2010 (New Zealand legislation website)

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