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Inland Revenue

Tax Policy

Thailand

1998 agreement

Status: In force
Signed: 22 October 1998
In force: 14 December 1998
Effective: In New Zealand: Income subject to withholding tax, from 1 January 1999; other provisions, from income year beginning 1 April 1999.
In Thailand: Income subject to withholding tax, from 1 January 1999; other provisions, from income year beginning 1 January 1999.
Legislation: Double Taxation Relief (Thailand) Order 1998 (New Zealand Legislation website)

Protocol to the 1998 agreement

Status: In force
Signed: 22 October 1998
In force: 14 December 1998
Effective: In New Zealand: Income subject to withholding tax, from 1 January 1999; other provisions, from income year beginning 1 April 1999.
In Thailand: Income subject to withholding tax, from 1 January 1999; other provisions, from income year beginning 1 January 1999.
Legislation: Double Taxation Relief (Thailand) Order 1998 (New Zealand Legislation website)