Treaty between New Zealand and Poland enters into force

The first-time income tax treaty and protocol between New Zealand and Poland, signed on 21 April 2005, has entered into force on 18 August 2006. In New Zealand the treaty applies from 1 January 2007 in respect of withholding taxes and 1 April 2007 in respect of other taxes. In Poland the treaty generally applies from 1 January 2007.