On 8 July 2015, officials from New Zealand and Samoa signed an income tax treaty. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers New Zealand income tax and Samoa income tax. Residence If a company is considered resident in both Contracting States, the competent authorities will determine the company's residence for the purpose of the treaty through mutual agreement based on its place of effective management, the place where it is incorporated or otherwise constituted, and any other relevant factors. If the authorities cannot reach mutual agreement, the company will not...