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Double Tax Agreements

The Role of Double Tax Agreements

Switzerland

1980 Agreement

Status: In force
Signed: 6 June 1980
In force: 21 November 1981
Effective: In New Zealand: From the income year beginning 1 April 1981.
In Switzerland: From the taxable year beginning 1 January 1981. (refer Article 27)
Legislation: Double Taxation Relief (Switzerland) Order 1981

Protocol to the 1980 Agreement

Status: In force
Signed: 6 June 1980
In force: 21 November 1981
Effective: In New Zealand: From the income year beginning 1 April 1981.
In Switzerland: From the taxable year beginning 1 January 1981. (refer Article 27)
Legislation: Double Taxation Relief (Switzerland) Order 1981

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