Double Tax Agreement Uk New Zealand

We have a collection of global double taxation treaties in English (and other languages, if available) to help members ask questions. If you are having trouble finding a contract, please call the application team on +44 (0) 20 7920 8620 or email us at If the person is a national of both (or both) countries, the countries must settle the matter by mutual agreement. The competent authority shall endeavour, if the objection appears to it to be justified and if it is unable to find a satisfactory solution itself, to resolve the matter by mutual agreement with the competent authority of the other Contracting State with a view to reversing taxes which are not in conformity with the Convention. DTAs offer more relief from double taxation than national law. Interestingly, if Mary had worked in a restaurant (say) in New Zealand instead of going there when she returned in January 2021, that income could lead to another double taxation situation that she had to deal with. However, New Zealand would not waive its right to tax Mary on her restaurant income, since it is collected there. Double taxation of this specific source of income should be avoided in the manner described in Example 2. Mary can look at the double taxation treaty to see if it can help avoid this double taxation situation. If it is a situation of „double residence“ at the origin of the problem of double taxation, most conventions contain a series of „Tie Breaker“ tests to determine where the country is resident.