Skip to main content
Inland Revenue

Tax Policy

Updates since 6 December 2017

Updates and corrections to note since the document was published on 6 December 2017:

  • 7 December 2017: pages 115 and 116, Switzerland was incorrectly included in the list of New Zealand’s DTAs that include life insurance in Article 7 – the correct reference should be Japan, rather than Switzerland.

Note: these updates and corrections have not yet been incorporated into the document.