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Agreement between New Zealand and the Republic of Slovenia 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:
NZ-Slovenia DTA
Responsible Department:
Inland Revenue
Administering Department:
Inland Revenue
Treaty Summary:
New Zealand and Slovenia intending to conclude an Agreement for the elimination of double taxation with respect to taxes on income without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third States).
NZ Adherence Status:
In Progress
Negotiation Status:
First round held in early 2020. Second round held in September 2023. Text agreed and initialled. Now moving into signature phase.
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 the United Kingdom. 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.