Ministry of Foreign Affairs & Trade | 195 Lambton Quay, Private Bag 18 901, Wellington 5045, New Zealand
Ph +64 4 439 8000, | Email:info at mfat.govt.nz
Second Protocol to the Agreement between New Zealand and the Republic of Austria with respect to Taxes on Income and on Capital, done at Vienna on 21st September 2006
Treaty Code:
B2023-10
Treaty Type:
Bilateral/Plurilateral
Common Name:
Austria DTA
Responsible Department:
Foreign Affairs and Trade
Administering Department:
Treaty Status:
Not In Force
Treaty Summary:
New Zealand has an existing Double Tax Agreement (DTA) with Austria, signed in 2006.
The DTA includes a most favoured nation (MFN) clause, which obliged New Zealand to re-enter negotiations with Austria if we agreed to a withholding tax rate on dividends of less than 15 percent with another OECD member country. The MFN clause was triggered in 2010, when New Zealand's DTAs with the United States and Australia came into.
NZ Adherence Status:
Not Party
Adherence Type:
Signature Date:
Adherence Date:
Expired:
No
Date Concluded:
12/09/2023
Place Concluded:
Vienna
Entry Into Force Date:
NZ Entry Into Force Date:
Termination Date:
Withdrawal Date:
Withdrawal Notification Date:
NZ Objections:
No
NZ Reservations:
No
NZ Declarations:
No
NZ Territorial Applications:
None
NZTS Number:
UNTS Number:
Associated Treaties:
Other References:
Treaty Text Link:
Parties:
Contact Information:
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