HMRC publish synthesised text of the MLI and the New Zealand Double Tax Treaty

Released 6 November 2018

HMRC have published synthesised text of the Multilateral Instrument and the 1983 New Zealand-UK Double Taxation Convention.

The 1983 New Zealand/UK Double Taxation Convention has been modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The provisions of the MLI came into force in the UK on 1 October 2018 and are effective from:

1 January 2019 for taxes withheld at source;

1 April 2019 in the UK for corporation tax;

6 April 2019 in the UK for income tax and capital gains tax;

1 April 2019 for all other taxes levied by New Zealand for taxable periods beginning on or after that date.

View the Synthesised text of the Multilateral Instrument (MLI) and the 1983 New Zealand-UK Double Taxation Convention - in force.

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