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

Taiwan

1997 agreement

Status: In force
Signed: 11 November 1996
In force: 15 December 1997
Effective: In New Zealand: Income subject to withholding tax, from 1 February 1998; income of aircraft operations to which Article 8 applies, from 1 January 1996; other provisions, from the income year beginning 1 April 1998.
In Taiwan: Income subject to withholding tax, from 1 February 1998; income of aircraft operations to which Article 8 applies, from 1 January 1996; other provisions, from year of income beginning 1 January 1998.
Refer to Article 24 of the agreement.
Legislation: Double Taxation Relief (Taiwan) Order 1997 (New Zealand Legislation website)

Annex to the 1997 agreement

Status: In force
Signed: 11 November 1996
In force: 15 December 1997
Effective: In New Zealand: from 1 April 1998.
In Taiwan: from 1 January 1998.
Refer to Article 24 of the agreement.
Legislation: Double Taxation Relief (Taiwan) Order 1997 (New Zealand Legislation website)