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

Samoa

2015 agreement

Text: PDF (133 KB)
DOCX (62 KB)
DOC (117 KB)
Status: In force
Signed: 8 July 2015
In force: 23 December 2015
Effective: In New Zealand: For withholding taxes from 1 February 2016. For other provisions, generally for income years on or after 1 April 2016.
In Samoa: For withholding taxes from 1 February 2016. For other provisions, generally for income years beginning on or after 1 January 2016.
Legislation: Double Tax Agreements (Samoa) Order 2015 (New Zealand legislation website)
National interest analysis: PDF (363 KB)

Tax information exchange agreement

Status: Replaced by the 2015 agreement
Signed: 24 August 2010
In force: 26 March 2012
Effective: 1 January 2013
Legislation: Double Tax Agreements (Samoa) Order 2010 (New Zealand legislation website)
National interest
analysis:
PDF (157KB)

Supplementary agreement

Status: Replaced by the 2015 agreement
Signed: 24 August 2010
In force: 26 March 2012
Effective: In New Zealand: for years of income beginning on or after 1 April 2013.
In Samoa: for income years beginning on or after 1 January 2013.
Legislation: Double Tax Agreements (Samoa) Order 2010 (New Zealand legislation website)

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