期刊名称：Journal of the Australasian Tax Teachers Association
印刷版ISSN：1832-911X
电子版ISSN：1832-911X
出版年度：2012
卷号：7
期号：1
出版社：Australasian Tax Teachers Association
摘要：Since 2007 New Zealand has negotiated five bilateral treaties dealing with international double taxation all of which contain new provisions not found in New Zealand’s earlier DTAs. In this article these treaties are reviewed and analysed with emphasis on the consequential effects for New Zealand’s domestic and international tax policies. The changes brought about by these five new treaties provide further evidence that as its DTA network continues to evolve and grow, New Zealand has been increasingly forced to adopt international tax norms (as defined by the OECD Model Agreement) and to concede tax policies and rules that depart from those norms.
