Double Tax Agreement Nz India

07 Dez Double Tax Agreement Nz India

“3. If, under paragraph 1, a person other than a person resides in the two contracting states, he is considered a resident of the state in which her place of effective administration is located, the competent authorities of the contracting states settle the matter by mutual agreement.” States Parties help each other in the collection of revenue fees. This support is not limited by Articles 1 and 2. The competent authorities of the contracting states may, by mutual agreement, regulate the manner in which this article is applied. In view of the agreement reached on 17 October 1986 in Auckland (hereafter referred to as the “convention”) in Auckland (hereafter referred to as the “convention”) between the Government of the Republic of India and the Government of New Zealand to avoid double taxation and prevent income tax evasion (`convention`), India notified the third protocol amending the existing Double Taxation Prevention Agreement (DTAC) with New Zealand. The second protocol attached to the agreement between the Government of the Republic of India and the Government of New Zealand on the prevention of double taxation and the prevention of income tax evasion will come into force on 30 December 1999, thirty days after the date of receipt of subsequent communications from the two States Parties. article 9 of the second protocol, following the procedures set out in their respective laws for the entry into force of the second protocol. The agreement enters into force in accordance with Article 3 of the Protocol. Procedures relating to the existence, validity or amount of a right to the revenue of a State party are served only before the courts or administrative bodies of that state. This article should not be construed as the institution or exercise of such proceedings before a court or administrative authority of the other State Party.

The third protocol enters into force in accordance with Article 3 of this protocol. This provision adds a second protocol to the 1986 Double Taxation Agreement in New Zealand. The objective of the second protocol is to reduce the maximum tax rate on dividends, interest, royalties and certain service products paid to non-residents and to provide technical details on the 1986 double taxation agreement in New Zealand. 1. Contracting States communicate with each other diplomatically that the procedures prescribed by the respective laws for the entry into force of this protocol are completed . . . . c. the prevention of fraud or the prevention of taxes to which the convention applies; (a) in New Zealand, for each year of income beginning April 1, in the calendar year following the effective date of the protocol; (b) if a person who is not based in New Zealand or is not based in India may benefit from or be a beneficiary of benefits; 4. A new paragraph 5 is inserted immediately after Article 24, paragraph 4, of the convention and the original paragraph 5 of the article is re-numbered.

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