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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: TIEA negotiations with Anguilla commenced in 2005. It is expected that the TIEA will be signed by the time this list is published.
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.
Australia: A revised DTA to replace the existing 1995 DTA was signed on 26 June 2009. Both sides are now working towards completion of their respective procedures for entry into force.
Austria: Negotiations for a Protocol to amend the 2006 DTA with Austria commenced in 2009. Discussions are continuing on the outstanding issues.
Bahamas: TIEA negotiations with Anguilla commenced in 2009. It is expected that the TIEA will have been signed by the time this list is published.
Belgium: Negotiations for two Protocols to amend the 1981 DTA with Belgium 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.
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.
Canada: Negotiations for a revised DTA to replace the existing 1980 DTA with Canada commenced in 2009. Discussions are continuing on the outstanding issues.
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.
Gibraltar: A TIEA with Gibraltar was signed on 13 August 2009. 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.
Guernsey: A TIEA with Guernsey was signed on 21 July 2009. Both sides are now working towards completion of their respective procedures for entry into force.
Isle of Man: A TIEA with the Isle of Man was signed on 27 July 2009. Both sides are now working towards completion of their respective procedures for entry into force.
Jersey: A TIEA with Jersey was signed on 27 July 2009. Both sides are now working towards completion of their respective procedures for entry into force.
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.
Saint Christopher and Nevis: TIEA negotiations with Saint Christopher and Nevis commenced in 2009. It is expected that the TIEA will have been signed by the time this list is published.
Saint Vincent and the Grenadines: TIEA negotiations with Saint Vincent and the Grenadines commenced in 2009. Discussions are continuing on the outstanding issues.
Samoa: TIEA negotiations with Samoa commenced in 2009. 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: TIEA negotiations with Turkey commenced in 2008. It is expected that the DTA will be signed in early 2010.
Turks and Caicos: TIEA negotiations with the Turks and Caicos Islands commenced in 2009. It is expected that the TIEA will have been signed by the time this list is published.
United States of America: A Protocol to amend the 1982 DTA with the United States 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
