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Glossary
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Double Tax Agreements reduce tax impediments to cross-border trade and investment and assist in the prevention of tax avoidance and tax evasion. Tax Information Exchange Agreements (TIEAs) are a limited form of DTA that are concerned only with assisting in the prevention of tax avoidance and tax evasion.
Anguilla: A TIEA with Anguilla was signed on 11 December 2009. Both sides are now working towards completion of their respective procedures for entry into force.
Antigua and Barbuda: TIEA negotiations with Antigua and Barbuda commenced in 2004. Discussions are continuing on the outstanding issues.
Aruba: TIEA negotiations with Aruba commenced in 2007. Discussions are continuing on the outstanding issues.
Austria: Negotiations for a Protocol to amend the 2006 DTA with Austria commenced in 2009. Discussions are continuing on the outstanding issues.
Bahamas: A TIEA with the Bahamas was signed on 18 November 2009. Both sides are now working towards completion of their respective procedures for entry into force.
Belgium: A Second Protocol to amend the 1981 DTA with Belgium was signed on 7 December 2009. Both sides are now working towards completion of their respective procedures for entry into force. Negotiations for Third Protocol to amend Article 25 (Exchange of Information) of the DTA are in progress. Discussions are continuing on the outstanding issues.
Bermuda: A TIEA with Bermuda was signed on 16 April 2009. Both sides are now working towards completion of their respective procedures for entry into force.
British Virgin Islands: A TIEA with the British Virgin Islands was signed on 13 August 2009. Both sides are now working towards completion of their respective procedures for entry into force.
Canada: Negotiations for a revised DTA to replace the existing 1980 DTA with Canada commenced in 2009. Discussions are continuing on the outstanding issues.
Cayman Islands: A TIEA with the Cayman Islands was signed on 13 August 2009. Both sides are now working towards completion of their respective procedures for entry into force.
Cook Islands: A TIEA with the Cook Islands was signed on 9 July 2009. Both sides are now working towards completion of their respective procedures for entry into force.
Dominica: A TIEA with Dominica was signed on 16 March 2010. Both sides are now working towards completion of their respective procedures for entry into force.
Grenada: TIEA negotiations with Grenada commenced in 2004. Discussions are continuing on the outstanding issues.
Hong Kong: Negotiations are complete. The agreement is scheduled to be signed in December 2010.
India: Negotiations for Third Protocol to amend Article 26 (Exchange of Information) of the 1986 DTA with India are in progress. Discussions are continuing on the outstanding issues.
Macao: TIEA negotiations with Macao commenced 2011. Discussions are continuing on the outstanding issues.
Malaysia: Negotiations for a Protocol to amend the 1976 DTA with Malaysia commenced in 2009. Discussions are continuing on the outstanding issues.
Marshall Islands: TIEA negotiations with the Marshall Islands commenced in 2006. Discussions are continuing on the outstanding issues.
Monaco: TIEA negotiations with Monaco commenced in 2009. Discussions are continuing on the outstanding issues.
Montserrat: TIEA negotiations with Montserrat commenced in 2009. Discussions are continuing on the outstanding issues.
Nauru: TIEA negotiations with Nauru commenced in 2007. Discussions are continuing on the outstanding issues.
Netherlands: DTA negotiations for a revised DTA to replace the existing 1980 DTA with the Netherlands commenced in 2011. Discussions are continuing on the outstanding issues.
Niue: TIEA negotiations with Niue commenced in 2011. Discussions are continuing on the outstanding issues.
St. Christopher and Nevis: A TIEA with St. Christopher and Nevis was signed on 24 November 2009. Both sides are now working towards completion of their respective procedures for entry into force.
St. Lucia: TIEA negotiations with St. Lucia commenced in 2010. Discussions are continuing on the outstanding issues.
St. Vincent and the Grenadines: A TIEA with St. Vincent and the Grenadines was signed on 16 March 2010. Both sides are now working towards completion of their respective procedures for entry into force.
Samoa: TIEA negotiations with Samoa commenced in 2009. Discussions are continuing on the outstanding issues.
Seychelles: TIEA negotiations with the Seychelles commenced in 2010. Discussions are continuing on the outstanding issues.
Singapore: A revised DTA to replace the existing 1973 DTA was signed on 21 August 2009. Both sides are now working towards completion of their respective procedures for entry into force.
Tonga: TIEA negotiations with Tonga commenced in 2009. Discussions are continuing on the outstanding issues.
Turkey: A DTA with Turkey was signed on 16 April 2009. Both sides are now working towards completion of their respective procedures for entry into force.
Turks and Caicos: A TIEA with the Turks and Caicos Islands was signed on 11 December 2009. Both sides are now working towards completion of their respective procedures for entry into force.
United Kingdom: Negotiations for a revised DTA to replace the existing 1983 DTA with the United Kingdom commenced in 2010. Discussions are continuing on the outstanding issues.
Vanuatu: Negotiations for a TIEA with Vanuatu commenced in 2010. Discussions are continuing on the outstanding issues.
Vietnam: Negotiations for a DTA with Vietnam commenced in 2010. Discussions are continuing on the outstanding issues.
Lead agency:
Inland Revenue Department
Legislation required:
No primary legislation is required to give effect to the Agreements listed above. An Order in Council may be promulgated, pursuant to section BH 1 of the Income Tax Act 2007, to bring a DTA into force in New Zealand.
Contact:
Graham Hunt
Senior Policy Analyst
Policy Advice Division
Inland Revenue Department
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