DT: New Zealand: double taxation agreement, Article 2: Taxes covered
(1) The taxes which are the subject of this Convention are:
- in the United Kingdom:
the income tax;
the corporation tax;
the capital gains tax; and
the petroleum revenue tax;
(hereinafter referred to as `United Kingdom tax`);
- in New Zealand:
the income tax; and
the excess retention tax;
(hereinafter referred to as `New Zealand tax`).
(2) Notwithstanding the provisions of paragraph (1) of this Article, the terms `UnitedKingdom tax` and `New Zealand tax` do not include any amount which represents a penalty orinterest imposed under the law of either Contracting State relating to the taxes to whichthis Convention applies.
(3) This Convention shall also apply to any identical or substantially similar taxes whichare imposed by either Contracting State after the date of signature of this Convention inaddition to, or in place of, the existing taxes. The competent authorities of theContracting States shall notify each other of any significant changes which are made intheir respective taxation laws.