New Zealand has published the Double Tax Agreements (China) Order 2019 in the Official Gazette, which provides for the ratification of the new income tax treaty with China. The treaty, signed 1 April 2019 ({News-2019-04-03/T/5-previous coverage}), will enter into force 30 days after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force. Once in force and effective, the treaty will replace the 1986 tax treaty between the two countr…