Skip to main content
Inland Revenue

Tax Policy

PUBLISHED 18 September 2019

Protocol to TIEA with Guernsey signed

New Zealand has signed a protocol amending the Tax Information Exchange Agreement (TIEA) with Guernsey. The protocol updates the TIEA to include model treaty provisions to prevent tax treaty abuse and improve dispute resolution as recommended by the OECD and G20. The agreement will come into force once both countries have given it legal effect. For more information see the text of the Protocol.