Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 15/09/2019

New Zealand

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 21 November 2013 - Or. Engl.

Annex A – Taxes to which the Convention would apply:

Taxes of every kind and description imposed under the laws of New Zealand administered by the Commissioner of Inland Revenue, which correspond to the taxes in the categories referred to in paragraphs 1(a) and (b)(iii) A, C, D, G of Article 2 of the Convention.
Period covered: 01/03/2014 -
Articles concerned : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 21 November 2013 - Or. Engl.

ANNEX C - Definition of a "national" for the purpose of the Convention

Any individual possessing the nationality or citizenship of New Zealand and any legal person, partnership or association deriving its status as such from the laws in force in New Zealand.
Period covered: 01/03/2014 -
Articles concerned : 3

Declaration transmitted by a Declaration from the Minister of Revenue of New Zealand, dated 15 December 2017, registered at the Secretariat General of the OECD on 4 January 2018 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 04/01/2018 -
Articles concerned : 28


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.