The New Zealand-Netherlands double tax agreement: A significant influence on New Zealand's network of double tax agreements.

Australasian Business Intelligence, October, 2005

Byline: Sabrina Muck

Oct 25, 2005 (New Zealand Journal of Taxation Law and Policy - ABIX via COMTEX) -- The New Zealand (NZ)-Netherlands double tax agreement (DTA) was signed in 1980 in accordance with OECD conventions. The treaty outlines which country is entitled to tax revenue in cases where double taxation would otherwise apply. Amendments were made in 1995 to clarify some of the interpretation

issues stemming from the original treaty. According to the OECD convention, any unclear terms outlined in the treaty should be clarified by referring to the domestic law of

a Contracting State. However, it is unclear which Contracting State's laws the parties should turn...

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