Recent changes made to tax treaties pages.
2023
28 November 2023
- Second protocol to the 2007 agreement with Austria was signed 12 September 2023. For more information see the news item.
- Double tax agreement with Slovak Republic was signed 26 September 2023. For more information see the news item.
2020
15 December 2020
- The Protocol to the 1980 agreement and 1980 protocol with Switzerland came into force on 10 December 2020.
2019
23 December 2019
- The China double tax agreement page updated. The new 2019 agreement comes into force from 27 December 2019. See the news item New DTA with China to come into force.
26 November 2019
- The New Zealand Parliament's Finance and Expenditure Committee published their:
- treaty examination report for the 2019 protocol between New Zealand and Guernsey.
- treaty examination report for the 2019 protocol between New Zealand and Switzerland.
4 October 2019
- Link to Double Tax Agreements (China) Order 2019 added to China treaty page.
18 September 2019
8 August 2019
- Protocol between New Zealand and Switzerland signed. For more information see the Minister's media statement.
25 July 2019 + 31 July 2019
- The Finance and Expenditure Committee published their treaty examination report for the 2019 agreement with China. Note: Link on China treaty page updated with new link on 31 July 2019.
10 June 2019
27 May 2019
- Australia DTA: information added on Australia and New Zealand's administrative approach to MLI Article 4(1) and how to apply for a competent authority determination under Article 4(3) of the New Zealand – Australia double tax agreement as modified by Article 4(1) of the MLI.
2 April 2019
- News item: NZ signs new DTA with China
2018
20 December 2018
1 October 2018
- The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) page updated - the MLI is now in force for New Zealand from 1 October 2018.
5 September 2018
- Reciprocal arrangements for international aircraft operations page updated - partial exemption with Malta added.
10 August 2018
- Hong Kong - The second protocol to New Zealand double tax agreement with Hong Kong entered into force on 9 August 2018.
4 August 2018
- New Zealand has ratified the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, which is expected to enter into force for New Zealand from 1 October 2018. For more information see the 2 August 2018 news item BEPS Multilateral Instrument ratified.
2 July 2018
- Hong Kong - added a link to the legislation for the second protocol to the 2010 agreement, the Double Tax Agreements (Hong Kong) Amendment Order 2018, which is now available on the New Zealand Legislation website.
19 June 2018
- Updated information for the second protocol to the 2010 agreement for Hong Kong - added local copy of New Zealand's national interest analysis (included in Parliament's select committee report).
29 May 2018
- Updated information for the second protocol to the 2010 agreement for Hong Kong - added link to New Zealand's national interest analysis (included in Parliament's select committee report).
- Updated information for the MLI (Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS) - added links to the legislation (not yet in force) and New Zealand's national interest analysis (included in Parliament's select committee report).
2017
12 September 2017
- Updated information for the tax information exchange agreements with Dominica and San Marino – these are both now in force
7 September 2017
- Updated information for India's third protocol - this is now in force from 7 September 2017
13 August 2017
- Added links to the Order in Councils for India's third protocol and San Marino's tax information exchange agreement
8 August 2017
- Orders in Council signed for the India third protocol and the San Marino tax information exchange agreement
12 July 2017
- Hong Kong - added the signed version of the second protocol between New Zealand and Hong Kong
4 July 2017
- Hong Kong - added details for the signing of the second protocol: it was signed by Hong Kong, at Hong Kong, on 15 June 2017; and by New Zealand, at Wellington, on 28 June 2017.
- Updated the list of current DTA negotiations to include:
- Korea (replacement DTA)
- Slovak Republic (new DTA)
- Saudi Arabia (new DTA)
- Added effective dates for TIEAs:
- Anguilla - effective date is 1 April 2017
- Bahamas - effective date is 10 January 2017
- British Virgin Islands - effective date for the TIEA is 1 January 2017; effective dates for the supplementary agreement are - In New Zealand: for years of income beginning on or after 1 April 2017; In the British Virgin Islands: for years of income beginning on or after 1 January 2017
- Saint Vincent and the Grenadines - effective date is 1 January 2017
- Turks and Caicos Islands - effective date is 1 April 2017
- Vanuatu - effective date is 1 January 2017
28 June 2017
- Added details of updates made to the tax treaties section from 1 December 2016 to 26 June 2017.
- Added details of the second protocol between New Zealand and Hong Kong. For more information see the 28 June 2017 news item New Zealand-Hong Kong tax treaty updated.
- India - added the text for the third protocol and the national interest analysis.
- San Marino - added the text of the tax information exchange agreement and the national interest analysis.
27 June 2017
- India - the third protocol to the 1986 agreement was signed on 26 October 2016
- The list of jursidictions New Zealand is currently negotiating DTAs or protocols with was updated to include:
- Fiji (DTA)
- Hong Kong (2nd Protocol)
- The list of TIEAs in force was updated to include:
- Anguilla - entered into force on 6 January 2017
- Bahamas - entered into force on 10 January 2017
- British Virgin Islands - entered into force on 23 December 2016
- Saint Vincent and the Grenadines - entered into force on 17 October 2016
- Turks and Caicos Islands - entered into force on 23 December 2016
- Vanuatu - entered into force on 27 October 2016
- The list of TIEAs signed but not yet in force was updated to include:
- San Marino - signed on 1 April 2016
- The list of jurisidictions New Zealand is currently negotiating TIEAs with was removed as TIEAs are no longer needed with the signing of the Multilateral Convention. This list included:
- Antigua and Barbuda
- Aruba
- Grenada
- Macao
- Monaco
- Montserrat
- Nauru
- St Lucia
- Seychelles
8 June 2017
New Zealand signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS on 8 June 2017 [7 June 2017 in Paris, France]. For more information see the 8 June 2017 news item BEPS Multilateral Instrument signed.
24 March 2017
The list of exemptions on the reciprocal arrangements for international aircraft operations page was updated:
- Qatar was added to the list of current exemptions.
- Samoa was removed as this is now covered by the double tax agreement.
15 March 2017
The date of entry into force for the double tax agreement with Indonesia was updated. It was previously shown as 23 June 1988. The correct date is 24 June 1988.
3 March 2017
Three consultation documents about base erosion and profit shifting issues were released. For more information see the news item, BEPS consultation documents released, and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS page.
2016
19 December 2016
A page with information on the OECD's Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS was added. For more information see the 28 November 2016 news item OECD releases text of multilateral instrument to counter base erosion and profit shifting.