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Inland Revenue

Tax Policy

Information release
Published 31 October 2019

Cabinet paper ERS-19-SUB-0014: Amending protocols to tax treaties with Switzerland and Guernsey

Information release for tax treaty protocols that amend New Zealand’s tax treaties with Switzerland and Guernsey.

Documents in this information release
  1. IR2019/258 – Tax policy report: Cabinet paper – Amending protocols to tax treaties with Switzerland and Guernsey: Approval for signature (27 May 2019)
  2. ERS-19-SUB-0014 – Cabinet paper: Amending protocols to tax treaties with Switzerland and Guernsey: Approval for signature (25 June 2019)
  3. ERS-19-MIN-0014 – Minute: Amending protocols to tax treaties with Switzerland and Guernsey: Approval for signature (25 June 2019)
Additional information

The Cabinet paper was considered by the Cabinet External Relations and Security Committee on 25 June 2019 and confirmed by Cabinet on 1 July 2019.

Two attachments to the Cabinet paper are not included in this information release as they are publicly available:

  • Protocol amending the Agreement between the Government of New Zealand and the States of Guernsey for the exchange of information with respect to taxes and the allocation of taxing rights with respect to certain income of individuals
  • Protocol amending the Convention between New Zealand and the Swiss Confederation for the avoidance of double taxation with respect to taxes on income