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Protocol Amending the Agreement between the Government of New Zealand and the States of Guernsey for the Exchange of Information with Respect to Taxes and the Allocation of Taxing Rights with Respect to Certain Income of Individuals done at London on 21 July, 2009
Treaty Code:
B2019-21
Treaty Type:
Bilateral/Plurilateral
Common Name:
Responsible Department:
Inland Revenue
Administering Department:
Treaty Status:
In Force
Treaty Summary:
The Protocol amends New Zealand's 2009 Tax Information Exchange Agreement (TIEA) with Guernsey. The purpose of the Protocol is to incorporate the mimimum standards and some best practice treaty provisions resulting from the OECD's base erosion and profit shifting (BEPS) project into the TIEA. Signed on 16 September 2019.
NZ Adherence Status:
In Force
Adherence Type:
Signature Date:
16/09/2019
Adherence Date:
Expired:
No
Date Concluded:
16/09/2019
Place Concluded:
London
Entry Into Force Date:
20/03/2023
NZ Entry Into Force Date:
20/03/2023
Termination Date:
Withdrawal Date:
Withdrawal Notification Date:
NZ Objections:
No
NZ Reservations:
No
NZ Declarations:
No
NZ Territorial Applications:
None
NZTS Number:
UNTS Number:
Associated Treaties:
Other References:
Treaty Text Link:
Parties:
Adherence Type:
Adherence Date:
Signature Date:
16/09/2019
Entry Into Force:
20/03/2023
Contact Information:
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