New Zealand Moving Forward With Tax Treaty Amendments
by Mary Swire, Tax-news.com, Hong Kong
09 August 2017
The New Zealand Government has announced the signature of two Orders of Council that will implement amendments to its tax treaty arrangements with India and San Marino.
The third protocol to the double tax agreement (DTA) with India updates the information exchange provisions and inserts an article on assistance in the collection of taxes.
Revenue Minister Judith Collins said: "This will make the existing exchange of information provisions in the DTA operate more effectively, and allow each country to assist each other in the collection of unpaid taxes."
A new tax information exchange agreement (TIEA) with San Marino will implement the current international standard for the exchange of information.
The agreements will enter into force once diplomatic formalities have been completed in each country.
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