On 27 December 2019, the Double Taxation Agreement (DTA) between China and New Zealand was entered into force and applies from 1 January 2020. From this date, the new DTA will replace the existing DTA of 1986. The DTA contains Dividends rate 5% for at least 25% capital holding; otherwise 15%, Interest rate 10%, and Royalties rate 10%.
Denmark: MLI enters into force
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