|Signed:||1 December 2010|
|In force:||9 November 2011|
|Effective:||In New Zealand: For withholding taxes from 1 April 2012; for other provisions generally for income years beginning 1 April 2012.
In Hong Kong: Generally for years of assessment beginning 1 April 2012.
Refer to Article 26 of the agreement.
|Legislation:||Double Tax Agreements (Hong Kong) Order 2011 (New Zealand legislation website)|
|National interest analysis:||PDF (190KB)|
Second protocol to the 2010 agreement
|Text:||Word (20 KB)
PDF (13 KB)
PDF - Signed (99 KB)
28 June 2017
(The second protocol was signed by Hong Kong, at Hong Kong, on 15 June 2017; and by New Zealand, at Wellington, on 28 June 2017.)
|In force:||9 August 2018|
|Effective:||9 August 2018|
Double Tax Agreements (Hong Kong) Amendment Order 2018 (New Zealand Legislation website)
|National interest analysis:||PDF (539 KB) (Finance and Expenditure Committee report, which includes the NIA) (also available on the New Zealand Parliament website)|
- 1 December 2010 - Hong Kong DTA signed
- 10 November 2011 - NZ-Hong Kong DTA in force
- 28 June 2017 - New Zealand-Hong Kong tax treaty updated
- 13 August 2018 - Hong Kong DTA updated