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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Double Taxation Relief Manual: Contents

ADMISSIBLE AND INADMISSIBLE TAXES

List of countries (in alphabetical order)

New Zealand

  1. DT14200
    New Zealand: Agreement
  2. DT14201
    New Zealand: Credit
  3. DT14202
    New Zealand: Source of income
  4. DT14203
    New Zealand: Exploration and exploitation
  5. DT14204
    New Zealand: Dividends
  6. DT14206
    New Zealand: Pensions
  7. DT14207
    New Zealand: Relief from New Zealand tax
  8. DT14208
    New Zealand: Underlying Tax
  9. DT14250
    DT: New Zealand: double taxation agreement, Article 1: Personal scope
  10. DT14251
    DT: New Zealand: double taxation agreement, Article 2: Taxes covered
  11. DT14252
    DT: New Zealand: double taxation agreement, Article 3: General definitions
  12. DT14253
    DT: New Zealand: double taxation agreement, Article 4: Residence
  13. DT14254
    DT: New Zealand: double taxation agreement, Article 5: Permanent Establishment
  14. DT14255
    DT: New Zealand: double taxation agreement, Article 6: Exploration and exploitation activities
  15. DT14256
    DT: New Zealand: double taxation agreement, Article 7: Income from immovable property
  16. DT14257
    DT: New Zealand: double taxation agreement, Article 8: Business profits
  17. DT14258
    DT: New Zealand: double taxation agreement, Article 9: Shipping and air transport
  18. DT14259
    DT: New Zealand: double taxation agreement, Article 10: Associated enterprises
  19. DT14260
    DT: New Zealand: double taxation agreement, Article 11: Dividends
  20. DT14261
    DT: New Zealand: double taxation agreement, Article 12: Interest
  21. DT14262
    DT: New Zealand: double taxation agreement, Article 13: Royalties
  22. DT14263
    DT: New Zealand: double taxation agreement, Article 14: Alienation of property
  23. DT14264
    DT: New Zealand: double taxation agreement, Article 15 Independent personal services
  24. DT14265
    DT: New Zealand: double taxation agreement, Article 16 Dependent personal services
  25. DT14266
    DT: New Zealand: double taxation agreement, Article 17: Director's fees
  26. DT14267
    DT: New Zealand: double taxation agreement, Article 18 Artistes and Atheletes
  27. DT14268
    DT: New Zealand: double taxation agreement, Article 19: Pensions and annuities
  28. DT14269
    DT: New Zealand: double taxation agreement, Article 20: Government service
  29. DT14270
    DT: New Zealand: double taxation agreement, Article 21: Students
  30. DT14270AA
    DT: New Zealand: double taxation agreement, Article 21A: Other income
  31. DT14271
    DT: New Zealand: double taxation agreement, Article 22: Elimination of double taxation
  32. DT14272
    DT: New Zealand: double taxation agreement, Article 23: Non-discrimination
  33. DT14273
    DT: New Zealand: double taxation agreement, Article 24: Mutual agreement procedure
  34. DT14274
    DT: New Zealand: double taxation agreement, Article 25: Exchange of information
  35. DT14274A
    DT: New Zealand: double taxation agreement, Article 25A: Assistance in the collection of taxes
  36. DT14275
    DT: New Zealand: double taxation agreement, Article 26: Diplomatic agents and consular officials
  37. DT14276
    DT: New Zealand: double taxation agreement, Article 27: Entry into force
  38. DT14277
    DT: New Zealand: double taxation agreement, Article 28: Termination