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Inland Revenue

Tax Policy

Convention on Mutual Administrative Assistance in Tax Matters

 

Text: OECD website
Status: In force for New Zealand
Signed: 26 October 2012
In force: For New Zealand: 1 March 2014
Effective: In New Zealand: for criminal tax matters, from 1 March 2014; for all other exchange of information matters, generally from 1 January 2015
Legislation: Double Tax Agreements (Mutual Administrative Assistance) Order 2013 (New Zealand Legislation website)
National interest
analysis:
PDF (152KB)

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