OrbitaxNew Tax Treaty between China and New Zealand has Entered into Force
|Treaty Development|China-New Zealand
The new income tax treaty between China and New Zealand entered into force on 27 December 2019. The treaty, signed 1 April 2019, replaces 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 person other than an individual is considered resident in both Contr…
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