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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.
(i) Anguilla: TIEA negotiations with Anguilla commenced in 2005. Discussions are continuing on the outstanding issues.
(ii) Antigua and Barbuda: TIEA negotiations with Antigua and Barbuda commenced in 2004. Discussions are continuing on the outstanding issues.
(iii) Aruba: TIEA negotiations with Aruba commenced in 2007. Discussions are continuing on the outstanding issues.
(iv) Australia: A revised DTA to replace the existing 1995 DTA was negotiated in 2008. It is expected that the DTA will be signed in late June 2009.
(v) Belgium: Negotiations for a Protocol to amend the 1981 DTA with Belgium are complete. It is expected that the Protocol will be signed in 2009.
(vi) Bermuda: TIEA negotiations with Bermuda commenced in 2006. The TIEA was signed in April 2009. New Zealand and Bermuda are currently working to completing their constitutional and legal procedures for entry into force of the TIEA.
(vii) British Virgin Islands: TIEA negotiations with the British Virgin Islands commenced in 2004. It is expected that the TIEA will be signed in 2009.
(viii) Cayman Islands: TIEA negotiations with the Cayman Islands commenced in 2009. It is expected that the TIEA will be signed in 2009.
(ix) Cook Islands: TIEA negotiations with the Cook Islands commenced in 2006. It is expected that the TIEA will be signed in 2009.
(x) Grenada: TIEA negotiations with Grenada commenced in 2004. Discussions are continuing on the outstanding issues.
(xi) Guernsey: TIEA negotiations with Guernsey commenced in 2004. It is expected that the TIEA will be signed in 2009.
(xii) Isle of Man: TIEA negotiations with the Isle of Man commenced in 2004. It is expected that the TIEA will be signed in 2009.
(xiii) Jersey: TIEA negotiations with Jersey commenced in 2004. It is expected that the TIEA will be signed in 2009.
(xiv) Nauru: TIEA negotiations with Nauru commenced in 2007. Discussions are continuing on the outstanding issues.
(xv) Singapore: DTA negotiations with Singapore commenced in 2005. Discussions are continuing on the outstanding issues.
(xvi) Turkey: DTA negotiations with Turkey commended in 2008 and are now complete. It is hoped that the DTA will be signed in 2009.
(xvii) United States of America: A protocol to amend the 1982 DTA with the USA was signed on 1 December 2008. Both sides are now working towards completion of their respective procedures for entry into force.
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 2004, to bring a DTA into force in New Zealand.
Contact:
Graham Hunt
Senior Policy Analyst
Policy Advice Division
Inland Revenue Department
graham.hunt@ird.govt.nz
Ph (04) 890 6131
Fax (04) 978 1622
