Agreement between the Government of New Zealand and the Government of the People's Republic of China for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance

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Treaty Code:

B2019-15

Treaty Type:

Bilateral/Plurilateral

Common Name:

New Zealand/China double tax agreement

Responsible Department:

Inland Revenue

Administering Department:

Inland Revenue

Treaty Status:

In Force

Treaty Summary:

Concludes a new Double Tax Agreement (DTA) with China, to replace the existing DTA that dates back to 1986.

NZ Adherence Status:

In Force

Adherence Type:

Exchange of Letters

Signature Date:

01/04/2019

Adherence Date:

25/11/2019

Expired:

No

Date Concluded:

01/04/2019

Place Concluded:

Beijing

Entry Into Force Date:

27/12/2019

NZ Entry Into Force Date:

27/12/2019

Termination Date:

Withdrawal Date:

Withdrawal Notification Date:

NZ Objections:

No

NZ Reservations:

No

NZ Declarations:

No

NZ Territorial Applications:

None

NZTS Number:

NZTS 2019/08

UNTS Number:

Associated Treaties:

Other References:

Parties:

China

Adherence Type:

Exchange of Letters

Adherence Date:

27/11/2019

Signature Date:

01/04/2019

Entry Into Force:

27/12/2019

Contact Information:

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