The income tax treaty between New Zealand and Slovenia was signed on 3 December 2024. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers New Zealand income tax and covers Slovenian tax on income of legal persons and tax on income of individuals. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine the person's residence for the purpose of the treaty through mutual agreement, having regard to its place of effective management, the place where it is incorporated or otherwise constituted,...