Double Taxation Agreements New Zealand

We contain a collection of global double taxation conventions in English (and other languages, if available) to assist members in their applications. If you`re having trouble finding a contract, call the application team on (0)20 7920 8620 or email us at library@icaew.com. The agreement also applies to all identical or essentially similar taxes levied after the date of signing the agreement, in addition to or in place of existing taxes. The competent authorities of the contracting states inform each other of any substantial changes to their tax legislation. The competent authorities of the States Parties exchange information that is foreseeable for the application of the provisions of this agreement or for the management or enforcement of national tax laws of any kind and description imposed on behalf of the States Parties or their political divisions or their local authorities, provided that the imposition provided for it is not contrary to the agreement. The exchange of information is not limited by Articles 1 and 2. Nationals of one State Party may not be subject to taxation or a requirement in the other State Party that is different or more burdensome than the imposition and related requirements to which nationals of that other State are or may be subject in the same circumstances, including with regard to residence. Notwithstanding Article 1, this provision also applies to persons who do not reside in one or both contracting states. Subject to the provisions of New Zealand laws relating to the granting of a Credit against New Zealand tax in a country outside New Zealand (which does not affect the general principle of this article), the Chinese tax is paid in accordance with Chinese laws and is consistent with this agreement (with the exception of: in which these provisions authorize taxation by China only because the income also comes from a resident China), for income from a New Zealand resident from sources in China (except in the case of a dividend, taxable income tax on which the dividend is paid is allowed as a new Zealand tax credit to be paid for these incomes, with the intention of concluding an agreement on the elimination of double taxation with respect to income tax , without creating opportunities for non-taxation or reduced taxation through fraud or tax evasion (including through handling contracts, companies of a contracting state whose capital is directly owned or controlled by one or more residents of the other State party or whose capital is directly controlled, may not be subject, in the first state, to a tax or related requirement that is different or more burdensome than the taxation and related requirements to which other similar enterprises of the State mentioned above are affected by a related taxation or requirement. We can provide current and historical tax rates, comparison tables and country surveys through our specialized tax databases.

We have current key summaries and detailed analysis of the tax system in countries around the world on corporate taxation, individual taxation, business and investment. Tax Convention Information on New Zealand`s tax arrangements from domestic income with the full text of the agreements to download.

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