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Second Protocol to Amend the Agreement between the Government of New Zealand and the Government of the Hong Kong Special Administrative Region of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed at Auckland on 1 December 2010 and the Protocol thereto
Treaty Code:
B2017-12
Treaty Type:
Bilateral/Plurilateral
Common Name:
Second Protocol to Hong Kong DTA
Responsible Department:
Inland Revenue
Administering Department:
Inland Revenue
Treaty Status:
In Force
Treaty Summary:
The Second Protocol to the Hong Kong DTA amends the exchange of information provisions of the DTA to extend the exchange of information to enable the two jurisdictions to enter into automatic exchange programmes. The change is made in speciic contempation of the fact that New Zealand and Hong Kong are both currently implementing the G20/OECD standard for automatic exchange of financial account information in tax matters.
NZ Adherence Status:
In Force
Adherence Type:
Exchange of Letters
Signature Date:
28/06/2017
Adherence Date:
Expired:
No
Date Concluded:
28/06/2017
Place Concluded:
Hong Kong Special Administrative Region of the People’s Republic of China
Entry Into Force Date:
09/08/2018
NZ Entry Into Force Date:
09/08/2018
Termination Date:
Withdrawal Date:
Withdrawal Notification Date:
NZ Objections:
No
NZ Reservations:
No
NZ Declarations:
No
NZ Territorial Applications:
None
NZTS Number:
NZTS 2018/04
UNTS Number:
Associated Treaties:
Other References:
Treaty Text Link:
Parties:
Adherence Type:
Exchange of Letters
Adherence Date:
Signature Date:
15/06/2017
Entry Into Force:
09/08/2018
Contact Information:
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