New Zealand

New Zealand has 40 tax agreements in force, as reported in its response to the Peer Review questionnaire. Sixteen of those agreements, the agreements with Australia, Belgium, Canada, China, Denmark, Finland, France, India, Ireland, Japan, the Netherlands, Poland, Samoa*, Singapore, the United Arab Emirates and the United Kingdom, comply with the minimum standard.

New Zealand signed the MLI in 2017 and deposited its instrument of ratification on the 27 June 2018. The MLI entered into force for New Zealand on 1 October 2018.

New Zealand indicated in its response to the Peer Review questionnaire that bilateral negotiations would be used for its agreements with Austria, the Slovak Republic and Switzerland.

New Zealand is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.

No jurisdiction has raised any concerns about their agreements with New Zealand.


← 1. For its agreements listed under the MLI, New Zealand is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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