In New Zealand. Subject to the provisions of the laws of New Zealand which relate to the allowance of a credit against New Zealand income tax of tax paid in a country outside New Zealand (which shall not affect the general principle of this Article), Austrian tax paid under the laws of Austria and consistent with this Agreement, in respect of income derived by a resident of New Zealand from sources in Austria (excluding, in the case of a dividend, tax paid in respect of the profits out of which the dividend is paid) shall be allowed as a credit against New Zealand tax payable in respect of that income.
In New Zealand the income tax and the excess retention tax.
In New Zealand. These warranties are in addition to any rights under the Consumer Gxxxxxxxx Xxx 0000 or other legislation that cannot be limited by law.
In New Zealand. (i) in respect of withholding tax on income, profits or gains derived by a non resident, for amounts paid or credited on or after the first day of the second month next following the date on which the Agreement enters into force;
In New Zealand in relation to New Zealand tax, in respect of income derived during any income year beginning on or after 1st April in the calendar year next following that in which the notice is given. IN WITNESS WHEREOF the undersigned, duly authorised thereto have signed this Agreement. Done at Wellington in duplicate this twenty-seventh day of October, one thousand nine hundred and seventy-six in the English language.
In New Zealand in relation to New Zealand tax, in respect of income derived during any income year beginning on or after 1st April, 1976. 6 see Third Protocol, LN 43/1990
In New Zealand in respect of interest derived during any income year beginning on or after 1 April in the calendar year next following the date on which the Protocol enters into force; IN WITNESS WHEREOF the undersigned duly authorised thereto have signed this Protocol. DONE in duplicate at Suva this fifteenth day of December 1986 in the English language. For the Government For the Government of New Zealand: of Fiji: N. J. XXXXXX K. K. T. MARA INCOME TAX ACT (CHAPTER 201) DOUBLE TAXATION RELIEF (NEW ZEALAND) ARRANGEMENT THIRD PROT'OCOL TO AGREEMENT NOTIFICATION is hereby given that the Government of the Republic of Fiji has, pursuant to Section 106 of the Income Tax Act, entered into a Third Protocol to the Agreement between the Government of the Republic of Fiji and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, concluded on 27 October 1976. A copy of the text of the protocol, done at Suva on 14 April 1994, is set out in the Schedule. Dated this 21st day of April 1994. Minister of Finance & Public Enterprises THIRD PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF NEW ZEALAND AND THE GOVERNMENT OF THE REPUBLIC OF FIJI FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Government of New Zealand and the Government of the Republic of Fiji, Desiring to conclude a Third Protocol to the Agreement between the Government of New Zealand and the Government of the Republic of Fiji for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income done at Wellington on 27 October 1976, (hereinafter referred to as “the Agreement”), Have agreed that the following provisions shall form an integral part of the Agreement:
ARTICLE 1 Subject to Article 21 of the Agreement, a New Zealand resident deriving income from Fiji, being income referred to in paragraph (2) of Article 20 of the Agreement shall not be entitled to the benefit of paragraph (3) of Article 20 where the competent authority of New Zealand considers, after consultation with the competent authority of Fiji, that the benefit is inappropriate, having regard to:
(a) whether any arrangements have been entered into by any person for the purpose of taking advantage of paragraph (3) of Article 20 for the benefit of that person or any other person;
(b) whether any benefit is or may accrue to a person who is neither a New Zealand resident nor a Fi...
In New Zealand the income tax; (hereinafter referred to as “New Zealand Tax”).
In New Zealand. (i) in respect of withholding tax on income, profits or gains derived by a non-resident, for amounts paid or credited on or after the first day of the second month next following that in which the notice of termination is given;
(ii) in respect of other New Zealand tax, for any income year beginning on or after 1 April in the calendar year next following that in which the notice of termination is given. In witness whereof the undersigned, duly authorised thereto, have signed this Agreement. Done in duplicate in Wellington on the 28th day of July, 2005, in the Spanish, , and English languages, all the texts being equally authentic. In case of divergence between any of the texts, the English text shall prevail. At the signing of the Agreement between the Kingdom of Spain and the Government of New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, the undersigned have agreed upon the following provisions which shall be an integral part of the Agreement.
I. With reference to Article 2:
a) It is agreed that if New Zealand should introduce a local authority income tax this Agreement will apply to that tax.
b) It is understood that when applying Articles 10, 11 and 12 or when a credit is given by one Contracting State for tax paid to the other Contracting State, tax or credit does not cover a penalty or interest imposed for late payment or non-compliance under the laws of either Contracting State. It is further understood that this does not affect any relief for such penalties or interest, when and if necessary, as may be agreed by mutual agreement under Article 23 or otherwise.
In New Zealand. (i) in respect of withholding tax on income, profits or gains derived by a non resident, for amounts paid or credited on or after the first day of the second month next following that in which the notice of termination is given;
(ii) in respect of other New Zealand tax, for any income year beginning on or after 1 April in the calendar year next following that in which the notice of termination is given. In witness whereof the undersigned, duly authorised thereto, have signed this Agreement. Done in duplicate in on the day of , in the Spanish, .................. and English languages, all the texts being equally authentic. In case of divergence between any of the texts, the English text shall prevail. For the Kingdom of Spain For the Government of New Zealand At the signing of the Agreement between the Kingdom of Spain and the Government of New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, the undersigned have agreed upon the following provisions which shall be an integral part of the Agreement.
