TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>New Zealand's DTAA Article 25: Resolve Tax Disputes with Mutual Agreement, Override Domestic Time Limits for Fair Taxation.</h1> Article 25 of the Double Taxation Avoidance Agreement (DTAA) between New Zealand and another Contracting State outlines the mutual agreement procedure for resolving tax disputes. A resident who believes they are subject to unjust taxation under the Convention can present their case to their home state's competent authority within three years of notice. The authorities of both states will attempt to resolve the issue through mutual agreement, overriding domestic time limits if necessary. They may also address interpretation issues and consult to eliminate double taxation, with direct communication and, if needed, oral exchanges through a Commission.
TaxTMI 
TaxTMI 
