International treaty

New Zealand: tax treaties

Tax treaties and related documents between the UK and New Zealand.

Documents

1983 New Zealand - UK Double Taxation Convention as amended by the 2007 protocol - in force

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2007 New Zealand-UK protocol - in force

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Details

1983 Double Taxation Convention

The convention came into effect in 1984. It was amended by signed protocol on 4 November 2003, which came into effect in the UK from:

  • 4 November 2003 for Capital Gains Tax and exchange of information
  • 1 April 2005 for Corporation Tax
  • 6 April 2005 for Income Tax

2007 Protocol

The amendments made by the 2007 protocol entered into force on 28 August 2008 and are effective in both countries from the same date.

Published 18 September 2008