|Text:||DOC (158 KB)
PDF (122 KB)
|Signed:||5 August 2013|
|In force:||5 May 2014|
|Effective:||In New Zealand: For withholding taxes from 1 January 2015. For other provisions, generally for income years beginning 1 April 2015.
In Viet Nam: For withholding taxes from 1 January 2015. For other provisions, generally for years of income beginning 1 January 2015.
Refer to Article 27 of the agreement.
|Legislation:||Double Tax Agreements (Viet Nam) Order 2014 (New Zealand Legislation website)|