Agreement between the Government of New Zealand and the Government of Bermuda (as authorised by) the Government of the United Kingdom of Great Britain and Northern Ireland for the Allocation of Taxing Rights with Respect to Certain Income of Individuals and to Establish a Mutual Agreement Procedure in Respect of Transfer Pricing Adjustments

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Treaty Type:

Bilateral/Plurilateral

Common Name:

Responsible Department:

Inland Revenue

Administering Department:

Inland Revenue

Treaty Summary:

Tax agreement.

NZ Adherence Status:

In Progress

Negotiation Status:

Negotiations are concluded and the agreement was signed in Washington on 16 April 2009.

Organisation:

Is Signed By NZ:

Yes

Signature Date:

16/04/2009

Ratified or Signed:

No

Requires Ratification:

No

NZ Territorial Applications:

None

Information about required Legislation:

An Order in Council, made under section BH 1 of the Income Tax Act 2007, will need to be made to give effect to the Agreement under New Zealand law.

Impacts on Maori:

This is a standard limited-scope DTA which provides benefits to taxpayers generally in respect of cross-border activity involving Bermuda. It has no specific impact on Maori interests.

Impacts on Stakeholders:

-This is a standard limited-scope DTA which provides benefits to taxpayers generally in respect of cross-border activity involving Bermuda.

Link To Legislation:

Treaty Text Link:

Contact Information:

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