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Inland Revenue

Tax Policy

05-5 - Annex C

Document number 05-5
Date 18 April 2017
Type Cabinet paper attachment
Title Annex C
Description

Attached to the Cabinet paper Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting: Approval for Signature and Ratification in two areas:

  • Annex C to the Cabinet paper
  • Annex C to the National interest analysis, which is attached to the Cabinet paper as Annex D
Downloads See the main page of the Cabinet paper.

Annex C

New Zealand has 40 DTAs currently in force. The table below shows the coverage of the MLI across New Zealand’s treaty network (as at 9 May 2017).

  DTA
Covered tax agreements 1. Australia
2. Belgium
3. Canada
4. Chile
5. China
6. Czech Republic
7. Denmark
8. Finland
9. France
10. Germany
11. Hong Kong (China)
12. India
13. Indonesia
14. Ireland
15. Italy
16. Japan
17. Malaysia
18. Mexico
19. Netherlands
20. Poland
21. Russia
22. Singapore
23. South Africa
24. Spain
25. Sweden
26. Turkey
27. United Kingdom
28. Korea
Not modified by the MLI 29. Switzerland
30. Viet Nam
31. Thailand
32. Philippines
33. Norway
34. Austria
35. United Arab Emirates
36. Papua New Guinea
37. Samoa
38. Taiwan
39. Fiji
40. United States