NZ-Samoa double tax agreement now in force
A new DTA signed in July 2015 between New Zealand and Samoa came into force on 23 December 2015. The new DTA with Samoa replaces the tax information exchange agreement and its associated supplementary agreement, which were both signed in 2010.
The reduced withholding tax rates under the DTA apply from 1 February 2016.
For other provisions, the agreement applies to income years beginning on or after 1 April 2016 in New Zealand, and to income years beginning on or after 1 January 2016 in Samoa.
For more information see the text of the agreement.