2015 agreement
| Text: | PDF (133 KB) DOCX (62 KB) DOC (117 KB) |
|---|---|
| Status: | In force |
| Signed: | 8 July 2015 |
| In force: | 23 December 2015 |
| Effective: | In New Zealand: For withholding taxes from 1 February 2016. For other provisions, generally for income years on or after 1 April 2016. In Samoa: For withholding taxes from 1 February 2016. For other provisions, generally for income years beginning on or after 1 January 2016. |
| Legislation: | Double Tax Agreements (Samoa) Order 2015 (New Zealand legislation website) |
| National interest analysis: | PDF (363 KB) |
Tax information exchange agreement
| Status: | Replaced by the 2015 agreement |
|---|---|
| Signed: | 24 August 2010 |
| In force: | 26 March 2012 |
| Effective: | 1 January 2013 |
| Legislation: | Double Tax Agreements (Samoa) Order 2010 (New Zealand legislation website) |
| National interest analysis: |
PDF (157KB) |
Supplementary agreement
| Status: | Replaced by the 2015 agreement |
|---|---|
| Signed: | 24 August 2010 |
| In force: | 26 March 2012 |
| Effective: | In New Zealand: for years of income beginning on or after 1 April 2013. In Samoa: for income years beginning on or after 1 January 2013. |
| Legislation: | Double Tax Agreements (Samoa) Order 2010 (New Zealand legislation website) |