Announcements
PUBLISHED 29 July 2004

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.