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Agreement between the Government of New Zealand and the Government of the Republic of Fiji for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance
Treaty Type:
Bilateral/Plurilateral
Common Name:
New Zealand Fiji Double Tax Agreement
Responsible Department:
Inland Revenue
Administering Department:
Inland Revenue
Treaty Summary:
The aim of the negotiations is to conclude a new Double Tax Agreement (DTA) with Fiji, to replace the existing DTA that dates back to 1976.
NZ Adherence Status:
In Progress
Negotiation Status:
A first round of negotiations was held in late 2016. A date for a second round of negotiations has not yet been set.
Organisation:
Is Signed By NZ:
No
Signature Date:
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 be required to give effect to the DTA under New Zealand law.
Impacts on Maori:
This is a standard DTA which provides benefits to taxpayers generally in respect of cross-border activity and investment with Fiji. No specific impact on Maori interests.
Impacts on Stakeholders:
DTAs are generally seen as taxpayer and business 'friendly'. The intention of entering DTAs is to reduce tax impediments to cross-border trade, investment and other economic activity.
Link To Legislation:
Treaty Text Link:
Contact Information:
If you would like more information about this Treaty please contact us using our contact form.