Tax information exchange agreement
| Status: | In force |
|---|---|
| Signed: | 21 July 2009 |
| In force: | 8 November 2010 |
| Effective: |
Exchange of information In New Zealand: for criminal tax matters, from 8 November 2010; for all other exchange of information matters, generally from 1 April 2011. All other tax matters In New Zealand: for any income year beginning on or after 1 April 2011. |
| Legislation: | Double Tax Agreements (Guernsey) Order 2010 (New Zealand Legislation website) |
| National interest analysis: | PDF (85KB) |
Protocol to the TIEA
| Text | PDF (104 KB) DOCX (22 KB) |
|---|---|
| Status: | In force |
| Signed: | 16 September 2019 |
| In force: | 20 March 2023 |
| Effective: | 20 March 2023 |
| Legislation: | Double Tax Agreements (Guernsey) Order 2010 (New Zealand Legislation website) |
| National interest analysis | Finance and Expenditure Committee report (includes NIA) (New Zealand Parliament website) |
Related information
- 22 July 2009 - NZ, Guernsey sign TIEA
- 21 July 2009 - Supporting joint declaration (PDF 81KB)
- 18 September 2019 - Protocol to TIEA with Guernsey signed