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DTAA
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New Zealand

Article 1 : Personal scope
Article 2 : Taxes covered
Article 3 : General definitions
Article 4 : Resident
Article 5 : Permanent establishment
Article 6 : Income from immovable property
Article 7 : Business profits
Article 8 : Air transport
Article 8A : Shipping
Article 9 : Associated enterprises
Article 10 : Dividends
Article 11 : Interest
Article 12 : Royalties and fees for technical services
Article 13 : Alienation of property
Article 14 : Independent personal services
Article 15 : Dependent personal services
Article 16 : Directors fees
Article 17 : Artistes and athletes
Article 18 : Pensions and annuities
Article 19 : Government service
Article 20 : Students and apprentices
Article 21 : Professors and teachers
Article 22 : Other income
Article 23 : Elimination of double taxation
Article 24 : Non-discrimination
Article 25 : Mutual agreement procedure
Article 26 : Exchange of information
Article 26A : ASSISTANCE IN THE COLLECTION OF TAXES
Article 27 : Diplomatic and consular officers
Article 28 : Entry into force
Article 29 : Termination
 
 
 
 
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