1997 agreement
| Status: | In force |
|---|---|
| Signed: | 11 November 1996 |
| In force: | 15 December 1997 |
| Effective: | In New Zealand: Income subject to withholding tax, from 1 February 1998; income of aircraft operations to which Article 8 applies, from 1 January 1996; other provisions, from the income year beginning 1 April 1998. In Taiwan: Income subject to withholding tax, from 1 February 1998; income of aircraft operations to which Article 8 applies, from 1 January 1996; other provisions, from year of income beginning 1 January 1998. Refer to Article 24 of the agreement. |
| Legislation: | Double Taxation Relief (Taiwan) Order 1997 (New Zealand Legislation website) |
Annex to the 1997 agreement
| Status: | In force |
|---|---|
| Signed: | 11 November 1996 |
| In force: | 15 December 1997 |
| Effective: | In New Zealand: from 1 April 1998. In Taiwan: from 1 January 1998. Refer to Article 24 of the agreement. |
| Legislation: | Double Taxation Relief (Taiwan) Order 1997 (New Zealand Legislation website) |