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The government of New Zealand has recently announced its plans for the negotiation of new tax treaties and the negotiation of protocol to existing treaties. New treaties will be negotiated with Luxembourg, Portugal, Samoa and Slovakia, and will be the first of their kind between New Zealand and the respective countries. Protocols amending existing treaties will be negotiated with Australia, China, Norway and South Korea. Any resulting treaties or protocols will need to be finalized, signed and ratified before entering into force. Additional details for each will be published once available.