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

United Arab Emirates

2004 agreement

Status: In force
Signed: 22 September 2003
In force: 29 July 2004
Effective: In New Zealand: For withholding taxes from 1 September 2004. The Article dealing with income from employment takes effect retrospectively from 27 October 2002. For all other taxes the income years beginning 1 April 2005.
In the United Arab Emirates: For withholding taxes from 1 September 2004. The Article dealing with income from employment takes effect retrospectively from 27 October 2002. For all other taxes 1 January 2005.
Legislation: Double Tax Relief (United Arab Emirates) Order 2004 (New Zealand Legislation website)
National interest analysis: PDF (83KB)

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