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

Denmark

1981 agreement

Status: In force
Signed: 10 October 1980
In force: 22 June 1981
Effective: In New Zealand: From the income year beginning 1 April 1981.
In Denmark: From 1 January 1981.
Refer to Article 27 of the agreement.
Legislation: Double Taxation Relief (Denmark) Order 1981 (New Zealand Legislation website)

Protocol to the 1981 agreement

Status: In force
Signed: 10 October 1980
In force: 22 June 1981
Effective: In New Zealand: From the income year beginning 1 April 1981.
In Denmark: From 1 January 1981.
Refer to Article 27 of the agreement.
Legislation: Double Taxation Relief (Denmark) Order 1981 (New Zealand Legislation website)

Second protocol to the 1981 agreement

Status: In force
Signed: 12 March 1985
In force: 22 July 1985
Effective: In New Zealand: From the income year beginning 1 April 1986.
In Denmark: From 1 January 1986.
Refer to Article 2 of the agreement.
Legislation: Double Taxation Relief (Denmark) Order 1985