1997 Agreement

Status:	In force
Signed:	11 November 1996
In force:	15 December 1997
Effective:	In New Zealand: Income subject to withholding tax, from 1 February 1998; income of aircraft operations to which Article 8 applies, from 1 January 1996; other provisions, from the income year beginning 1 April 1998. In Taiwan: Income subject to withholding tax, from 1 February 1998; income of aircraft operations to which Article 8 applies, from 1 January 1996; other provisions, from year of income beginning 1 January 1998. (refer Article 24)
Legislation:	Double Taxation Relief (Taiwan) Order 1997

Annex to the 1997 Agreement

Status:	In force
Signed:	11 November 1996
In force:	15 December 1997
Effective:	In New Zealand: from 1 April 1998. In Taiwan: from 1 January 1998. (refer Article 24)
Legislation:	Double Taxation Relief (Taiwan) Order 1997