1980 agreement
| Status: | In force |
|---|---|
| Signed: | 29 April 1980 |
| In force: | 14 May 1981 |
| Effective: | In New Zealand: From the income year beginning 1 April 1981. In the Philippines: Income subject to withholding tax, from 1 January 1981; other provisions, from the taxation year beginning 1 January 1981. Refer to Article 28 of the agreement. |
| Legislation: | Double Taxation Relief (Republic of the Philippines) Order 1980 (New Zealand Legislation website) |
| National interest analysis: | PDF (83KB) (See Appendix E, page 23.) |
Protocol to the 1980 agreement
| Status: | In force |
|---|---|
| Signed: | 29 April 1980 |
| In force: | 14 May 1981 |
| Effective: | In New Zealand: From the income year beginning 1 April 1981. In the Philippines: Income subject to withholding tax, from 1 January 1981; other provisions, from the taxation year beginning 1 January 1981. Refer to Article 28 of the agreement. |
| Legislation: | Double Taxation Relief (Republic of the Philippines) Order 1980 (New Zealand Legislation website) |
Second protocol to the 1980 agreement
| Text: | Text of the agreement with the changes highlighted: DOC (113KB) PDF (130KB) |
|---|---|
| Status: | In force |
| Signed: | 21 February 2002 |
| In force: | 2 October 2008 |
| Effective: | In New Zealand and the Philippines: 1 December 2008. |
| Legislation: | Double Tax Relief (Republic of the Philippines) Amendment Order 2004 (New Zealand Legislation website) |