New Zealand Tax News

Discussion draft on application and interpretation of non-discrimination article of OECD Model – details

18 June 2007

Revised Commentary on Article 7 of OECD Model released

28 May 2007

Treaty between New Zealand and Austria ratified

28 May 2007

Treaty between New Zealand and Mexico ratified

28 May 2007

Agreement between New Zealand and the Kingdom of the Netherlands in respect of the Netherlands Antilles on exchange of information relating to tax matters signed

28 April 2007

Final Report on Improving the Resolution of Tax Treaty Disputes

24 March 2007

Treaty between Spain and New Zealand - details

24 February 2007

Report on Attribution of Profits to PEs released

24 February 2007

CFC rules to be relaxed

15 January 2007

Treaty between Mexico and New Zealand – details

17 December 2006

Proposal to tax foreign dividends at deemed rate of return

12 November 2006

Treaty between Austria and New Zealand signed

12 November 2006

Treaty between Spain and New Zealand enters into force

12 November 2006

Tax implications of IFRS adoption – issues paper released

14 October 2006

Treaty between New Zealand and Poland enters into force

12 September 2006

Protocol to treaty between Singapore and New Zealand enters into force

12 September 2006

Business tax review – Discussion Document released

12 September 2006

Treaty between New Zealand and Chile enters into force

13 August 2006

Protocol to treaty between New Zealand and Australia approved

11 July 2006

Amendment to Investment Income Taxation Bill

11 July 2006

Treaty between Czech Republic and New Zealand– negotiations concluded

11 July 2006

Australian Taxation Office explains interaction between tie-breaker clause in treaty between Australia and New Zealand and domestic tax legislation

11 July 2006

Protocol to treaty between New Zealand and Singapore approved

11 July 2006

Treaty between New Zealand and Spain approved

11 July 2006

Budget for 2006/07 – details

14 June 2006

Protocol between Belgium and New Zealand – negotiations

14 June 2006

Inland Revenue Department issues Practice Statement on loss offset elections

16 March 2006

Protocol to treaty between Australia and New Zealand submitted for ratification

16 March 2006

Foreign tax exemptions for branch operations of grey list companies

1 January 2006

On 15 November 2005, Australia and New Zealand signed in Melbourne, Australia, a protocol to update the1995 tax treaty.

6 December 2005