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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Information release
Published 1 November 2019

Cabinet paper LEG-19-SUB-0148: Double Tax Agreements (China) Order 2019

Information release for the Double Tax Agreements (China) Order 2019. The Order incorporates into law the Agreement between The Government of New Zealand and The Government of the People’s Republic of China For the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (the China DTA). The DTA was signed on 1 April 2019.

Documents in this information release
  1. IR2019/409 – Tax policy report: Cabinet paper – Double Tax Agreements (China) Order 2019 (2 August 2019)
  2. LEG-19-SUB-0148 – Cabinet paper: Double Tax Agreements (China) Order 2019 (24 September 2019)
  3. LEG-19-MIN-0148 – Minute: Double Tax Agreements (China) Order 2019 (24 September 2019)
Additional information

The Cabinet paper was considered by the Cabinet Legislation Committee on 24 September 2019 and confirmed by Cabinet on 30 September 2019.

One attachment to the Cabinet paper is not included in this information release as it is publicly available: