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Inland Revenue

Tax Policy

PUBLISHED 28 November 2023

Double Tax Agreement with Slovak Republic signed

New Zealand and the Slovak Republic have signed a double tax agreement (DTA).

The DTA with the Slovak Republic may help New Zealand to maximise the benefits of its Free Trade Agreement (FTA) with the European Union. It also includes all of the key anti-abuse provisions in the OECD Model.

The DTA will enter into force after both countries have completed the necessary domestic procedures, which in New Zealand's case will require an Order in Council.

Slovak Republic DTA