Double Tax Agreements

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Treaty Type:

Bilateral/Plurilateral

Common Name:

DTAs

Responsible Department:

Inland Revenue

Administering Department:

Inland Revenue

Treaty Summary:

Double Tax Agreements (DTAs) reduce tax impediments to cross-border trade and investment and assist in the prevention of tax avoidance and tax evasion. Tax Information Exchange Agreements (TIEAs) are a limited form of DTA that are concerned only with assisting in the prevention of tax avoidance and tax evasion.

NZ Adherence Status:

In Progress

Negotiation Status:

  • Anguilla: A TIEA with Anguilla was signed on 11 December 2009. Both sides are now working towards completion of their respective procedures for entry into force.
  • Antigua and Barbuda: TIEA negotiations with Antigua and Barbuda commenced in 2004. Discussions are continuing on the outstanding issues.
  • Aruba: TIEA negotiations with Aruba commenced in 2007. Discussions are continuing on the outstanding issues.
  • Austria: Negotiations for a Protocol to amend Article 25 (Exchange of Information) of the 2006 DTA with Austria commenced in 2009. Discussions are continuing on the outstanding issues.
  • Bahamas: A TIEA with the Bahamas was signed on 18 November 2009. Both sides are now working towards completion of their respective procedures for entry into force.
  • Belgium: A Second Protocol to amend the 1981 DTA with Belgium was signed on 7 December 2009. Both sides are now working towards completion of their respective procedures for entry into force. Negotiations for a Third Protocol to amend Article 25 (Exchange of Information) of the DTA are in progress. Discussions are continuing on the outstanding issues.
  • Bermuda: A TIEA with Bermuda was signed on 16 April 2009. Both sides are now working towards completion of their respective procedures for entry into force.
  • British Virgin Islands: A TIEA with the British Virgin Islands was signed on 13 August 2009. Both sides are now working towards completion of their respective procedures for entry into force.
  • Canada: A revised DTA to replace the existing 1980 DTA with Canada was signed on 3 May 2012. A Second Protocol to that DTA is currently awaiting signature. It is intended that both the DTA and Second Protocol will be brought into force at the same time.
  • China: Negotiations for a revised DTA to replace the existing 1986 DTA with China will commence in 2014.
  • Dominica: A TIEA with Dominica was signed on 16 March 2010. Both sides are now working towards completion of their respective procedures for entry into force.
  • Grenada: TIEA negotiations with Grenada commenced in 2004. Discussions are continuing on the outstanding issues.
  • India: Negotiations for Third Protocol to amend Article 26 (Exchange of Information) of the 1986 DTA with India are in progress. Discussions are continuing on the outstanding issues.
  • Luxembourg: Negotiations for a DTA with Luxembourg commenced in 2011. Discussions are continuing on the outstanding issues.
  • Macao: TIEA negotiations with Macao commenced in 2011. Discussions are continuing on the outstanding issues.
  • Malaysia: A Third Protocol to amend Article 22 (Exchange of Information) of the 1976 DTA was signed 6 November 2012. Both sides are now working towards completion of their respective procedures for entry into force.
  • Samoa: Negotiations for a DTA with Samoa commenced in 2013. Discussions are continuing on the outstanding issues.
  • Seychelles: TIEA negotiations with the Seychelles commenced in 2010. Discussions are continuing on the outstanding issues.
  • Turks and Caicos: A TIEA with the Turks and Caicos Islands was signed on 11 December 2009. Both sides are now working towards completion of their respective procedures for entry into force.
  • United Kingdom: Negotiations for a revised DTA to replace the existing 1983 DTA with the United Kingdom commenced in 2010. Discussions are continuing on the outstanding issues.
  • Vanuatu: Negotiations for a TIEA with Vanuatu commenced in 2010. Discussions are continuing on the outstanding issues.

Organisation:

Is Signed By NZ:

No

Signature Date:

Ratified or Signed:

No

Requires Ratification:

No

NZ Territorial Applications:

None

Information about required Legislation:

Impacts on Maori:

-

Impacts To Stakeholders:

-

Link To Legislation:

Treaty Text Link:

Contact Information:

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