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Convention between the Government of New Zealand and the Government of Sweden for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
Treaty Code:
B1979/03
Treaty Type:
Bilateral/Plurilateral
Common Name:
Responsible Department:
Administering Department:
Treaty Status:
In Force
Treaty Summary:
This Convention constitutes an agreement between Sweden and New Zealand for the purpose of avoiding double taxation and preventing fiscal evasion. The taxes which are the subject of this Convention are: in Sweden - the State income tax (including the sailor's tax and the coupon tax), the tax on the undistributed profits of companies, the tax on public entertainers and the communal income tax; and in New Zealand - the income tax and the excess retention tax. The Convention applies also to any identical or substantially similar taxes imposed after the date of signature of the Convention in addition to, or in place of, existing taxes or those imposed in relation to territorial extension as per Article 26 of this Agreement.
NZ Adherence Status:
In Force
Adherence Type:
Ratified
Signature Date:
21/02/1979
Adherence Date:
14/11/1980
Expired:
No
Date Concluded:
21/02/1979
Place Concluded:
Stockholm
Entry Into Force Date:
14/11/1980
NZ Entry Into Force Date:
14/11/1980
Termination Date:
Withdrawal Date:
Withdrawal Notification Date:
NZ Objections:
No
NZ Reservations:
No
NZ Declarations:
No
NZ Territorial Applications:
None
NZTS Number:
NZTS 1980 NO 6;
UNTS Number:
1260 UNTS, 461 (NOTED);
Other References:
DOUBLE TAXATION RELIEF (SWEDEN) ORDER 1980 (NZ), SR 1980/214, SCHEDULE;
INTERNATIONAL TAX AGREEMENTS, VOL IX, SUPPL. NO.45, NO.488.
Treaty Text Link:
Parties:
Adherence Type:
Ratified
Adherence Date:
14/11/1980
Signature Date:
21/02/1979
Entry Into Force:
14/11/1980
Contact Information:
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