HMRC has published the ‘synthesised’ text of the UK’s double taxation convention with New Zealand, as modified by the BEPS multilateral instrument (MLI). The UK signed the MLI with New Zealand on 7 June 2017 and it came into force on 1 October 2018.
HMRC has published the ‘synthesised’ text of the UK’s double taxation convention with New Zealand, as modified by the BEPS multilateral instrument (MLI). The UK signed the MLI with New Zealand on 7 June 2017 and it came into force on 1 October 2018.
The MLI modifies the 1983 New Zealand/UK double tax convention and is effective from:
The BEPS MLI allows jurisdictions to integrate elements of the OECD/G20 BEPS project into their existing bilateral tax treaties. In July, HMRC published the final list of UK reservations and notifications for the UK’s ‘covered tax agreements’ under the MLI.
HMRC has published the ‘synthesised’ text of the UK’s double taxation convention with New Zealand, as modified by the BEPS multilateral instrument (MLI). The UK signed the MLI with New Zealand on 7 June 2017 and it came into force on 1 October 2018.
HMRC has published the ‘synthesised’ text of the UK’s double taxation convention with New Zealand, as modified by the BEPS multilateral instrument (MLI). The UK signed the MLI with New Zealand on 7 June 2017 and it came into force on 1 October 2018.
The MLI modifies the 1983 New Zealand/UK double tax convention and is effective from:
The BEPS MLI allows jurisdictions to integrate elements of the OECD/G20 BEPS project into their existing bilateral tax treaties. In July, HMRC published the final list of UK reservations and notifications for the UK’s ‘covered tax agreements’ under the MLI.