New Zealand Tax Treaties

New Zealand has a network of approximately 40 double taxation agreements (DTAs) in force with its major trading and investment partners. These treaties generally follow the OECD Model Tax Convention and allocate taxing rights on cross-border income including business profits, dividends, interest, royalties, and capital gains. New Zealand's closest tax relationship is with Australia, facilitated by the Closer Economic Relations (CER) agreement and a comprehensive DTA. New Zealand is a signatory to the Multilateral Convention to Implement Tax Treaty Related Measures (MLI) and actively participates in the OECD/G20 Inclusive Framework on BEPS.