2010 agreement
| Status: | In force |
|---|---|
| Signed: | 1 December 2010 |
| In force: | 9 November 2011 |
| Effective: | In New Zealand: For withholding taxes from 1 April 2012; for other provisions generally for income years beginning 1 April 2012. In Hong Kong: Generally for years of assessment beginning 1 April 2012. Refer to Article 26 of the agreement. |
| Legislation: | Double Tax Agreements (Hong Kong) Order 2011 (New Zealand legislation website) |
| National interest analysis: | PDF (190KB) |
Second protocol to the 2010 agreement
| Text: | Word (20 KB) PDF (13 KB) PDF - Signed (99 KB) |
|---|---|
| Status: | In force |
| Signed: | 28 June 2017 (The second protocol was signed by Hong Kong, at Hong Kong, on 15 June 2017; and by New Zealand, at Wellington, on 28 June 2017.) |
| In force: | 9 August 2018 |
| Effective: | 9 August 2018 |
| Legislation: | Double Tax Agreements (Hong Kong) Amendment Order 2018 (New Zealand Legislation website) |
| National interest analysis: | PDF (539 KB) (Finance and Expenditure Committee report, which includes the NIA) (also available on the New Zealand Parliament website) |
Related information
- 1 December 2010 - Hong Kong DTA signed
- 10 November 2011 - NZ-Hong Kong DTA in force
- 28 June 2017 - New Zealand-Hong Kong tax treaty updated
- 13 August 2018 - Hong Kong DTA updated