A new double tax agreement (DTA) has been signed by New Zealand and Vietnam. The agreement which came into force on May 7, 2014 is part of a plan to increase the trade between the two countries. The agreement is designed to encourage cross-border investment by giving businesses greater certainty of the tax consequences of transactions and reducing their compliance costs. The agreement also provides for lower withholding tax rates in respect of dividends, interest and royalties and provides for the elimination of double taxation.
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