2013 agreement
| Text: | DOC (158 KB) PDF (122 KB) |
|---|---|
| Status: | In force |
| Signed: | 5 August 2013 |
| In force: | 5 May 2014 |
| Effective: | In New Zealand: For withholding taxes from 1 January 2015. For other provisions, generally for income years beginning 1 April 2015. In Viet Nam: For withholding taxes from 1 January 2015. For other provisions, generally for years of income beginning 1 January 2015. Refer to Article 27 of the agreement. |
| Legislation: | Double Tax Agreements (Viet Nam) Order 2014 (New Zealand Legislation website) |
| National interest analysis: |
PDF (141KB) |