Details of the first-time income tax treaty and protocol between Spain and New Zealand signed on 28 July 2005, have become available. The treaty entered into force on 31 July 2006. In respect of Spain, the treaty will generally apply from 1 January 2007. In respect of New Zealand, the treaty will apply from 1 September 2006 for withholding tax purposes and from 1 April 2007 for oth…