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Contents

Official guidance

Double Taxation Relief Manual

DT14200PP · Double Taxation Relief Manual: New Zealand

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DT14201 · Admissible and inadmissible taxes
DT14202 · Source of income
DT14203 · Exploration and exploitation
DT14204 · Dividends
DT14206 · Pensions
DT14207 · Relief from New Zealand tax
DT14208 · New Zealand: Underlying Tax
DT14250 · DT: New Zealand: double taxation agreement, Article 1: Personal scope
DT14251 · DT: New Zealand: double taxation agreement, Article 2: Taxes covered
DT14252 · DT: New Zealand: double taxation agreement, Article 3: General definitions
DT14253 · DT: New Zealand: double taxation agreement, Article 4: Residence
DT14254 · DT: New Zealand: double taxation agreement, Article 5: Permanent Establishment
DT14255 · DT: New Zealand: double taxation agreement, Article 6: Exploration and exploitation activities
DT14256 · DT: New Zealand: double taxation agreement, Article 7: Income from immovable property
DT14257 · DT: New Zealand: double taxation agreement, Article 8: Business profits
DT14258 · DT: New Zealand: double taxation agreement, Article 9: Shipping and air transport
DT14259 · DT: New Zealand: double taxation agreement, Article 10: Associated enterprises
DT14260 · DT: New Zealand: double taxation agreement, Article 11: Dividends
DT14261 · DT: New Zealand: double taxation agreement, Article 12: Interest
DT14262 · DT: New Zealand: double taxation agreement, Article 13: Royalties
DT14263 · DT: New Zealand: double taxation agreement, Article 14: Alienation of property
DT14264 · DT: New Zealand: double taxation agreement, Article 15: Independent personal services
DT14265 · DT: New Zealand: double taxation agreement, Article 16 Dependent personal services
DT14266 · DT: New Zealand: double taxation agreement, Article 17: Directors' fees
DT14267 · DT: New Zealand: double taxation agreement, Article 18: Artistes and Athletes
DT14268 · DT: New Zealand: double taxation agreement, Article 19: Pensions and annuities
DT14270 · DT: New Zealand: double taxation agreement, Article 21: Students
DT14270AA · DT: New Zealand: double taxation argreement, Article 21A: Other income
DT14271 · DT: New Zealand: double taxation agreement, Article 22: Elimination of double taxation
DT14272 · DT: New Zealand: double taxation agreement, Article 23: Non-discrimination
DT14273 · DT: New Zealand: double taxation agreement, Article 24: Mutual agreement procedure
DT14274 · DT: New Zealand: double taxation agreement, Article 25: Exchange of information
DT14274A · DT: New Zealand: double taxation agreement, Article 25A: Assistance in the collection of taxes
DT14275 · DT: New Zealand: double taxation agreement, Article 26: Diplomatic agents and consular officials
DT14276 · DT: New Zealand: double taxation agreement, Article 27: Entry into force
DT14277 · DT: New Zealand: double taxation agreement, Article 28: Termination

Double Taxation Relief Manual: New Zealand: contents
New Zealand: Underlying Tax

DT14208 | New Zealand: Underlying Tax

From HM Revenue & Customs · Double Taxation Relief Manual

Page archived. Text available on HMRC Tax treaty pages.






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