United Arab Emirates DTA in force

New Zealand's double tax agreement with the United Arab Emirates came into force today. In New Zealand, the agreement applies to withholding taxes from 1 September 2004 and to other taxes from the income year beginning 1 April 2005. In the UAE, it applies to withholding taxes from 1 September 2004 and to other taxes from the year beginning 1 January 2005. Article 16, which deals with the taxation of employment income, applies from 27 October 2002 in both countries. For the text of the new DTA see www.taxpolicy.ird.nz/international/DTA/index.html.