The income tax treaty between New Zealand and Samoa entered into force on 23 December 2015. The treaty, signed 8 July 2015, 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 no agreement is reached, the...