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Official guidance
Double Taxation Relief Manual

DT14200PP · Double Taxation Relief Manual: New Zealand

  • 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
  1. Double Taxation Relief Manual: New Zealand: contents
  2. DT: New Zealand: double taxation agreement, Article 26: Diplomatic agents and consular officials

DT14275 | DT: New Zealand: double taxation agreement, Article 26: Diplomatic agents and consular officials

From HM Revenue & Customs · Double Taxation Relief Manual

Page archived. Text available on HMRC Tax pages.

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