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

Protocol to TIEA with Guernsey signed

18 September 2019

New Zealand has signed a protocol amending the Tax Information Exchange Agreement (TIEA) with Guernsey. The protocol updates the TIEA to include model treaty provisions to prevent tax treaty abuse and improve dispute resolution as recommended by the OECD and G20. The agreement will come into force once both countries have given it legal effect. For more information see the text of the Protocol.