OrbitaxNew Tax Treaty between China and New Zealand Signed
|Treaty Development|China-New Zealand
On 1 April 2019, officials from China and New Zealand signed a new income tax treaty. Once in force and effective, the new treaty will replace the 1986 tax treaty between the two countries.
Taxes Covered
The treaty covers Chinese individual income tax and enterprise income tax and covers New Zealand income tax.
Residence
If a company is considered resident in both Contracting States, the…
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