The New China-New Zealand Income Tax Treaty (2019) – How Does It Shape Up Following the BEPS Project and the MLI?

Journal
Author
Smith, A.M.C.
Country
China (People's Rep.); New Zealand; OECD
Published Date
Issue
Bulletin for International Taxation 2020 (Volume 74), No. 7
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The new China-New Zealand Income Tax Treaty (2019) is the first tax treaty that New Zealand has negotiated since accessing the MLI (or Multilateral Instrument). This article reviews the new tax treaty, noting the influence of the MLI, especially given the Chinese reservations to the Multilateral Instrument.