New Zealand has published the Double Tax Agreements (Slovak Republic) Order 2024, which provides for the ratification of the pending income tax treaty with the Slovak Republic. The treaty, signed 26 September 2023, is the first of its kind between the two countries and will enter into force once on the first day of the third month after the ratification instruments are exchanged. It will apply in respect of withholding taxes from 1 January of the year following its entry into force. It will …