On 8 August 2019, officials from New Zealand and Switzerland signed an amending protocol to update the Double Taxation Agreement (DTA) between them in accordance with BEPS standards.
Related Posts
New Zealand and the six-nation Gulf Cooperation Council (GCC) have concluded negotiations on a trade agreement that will open up significant opportunities for New Zealand exporters in the Gulf region, Minister for Trade and Agriculture Todd McClay,
Read More
The Government of New Zealand has released a consultation paper, seeking public feedback on a proposed approved information sharing agreement (AISA) between Inland Revenue and the Ministry of Business, Innovation and Employment (MBIE). The AISA
Read More
The Swiss State Secretariat for International Finance has announced that the protocol amending the 1999 income and capital tax treaty with Kuwait took effect on 14 October 2024. The amendment contains new rules for the taxation of dividends,
Read More New Zealand Inland Revenue has initiated a public consultation the draft interpretation statement, PUB00458 Income Tax – Using the Cost Method to Determine Foreign Investment Fund (FIF) Income, explaining when a resident investor can choose to
Read More
The Swiss Federal Finance Department (DFF) has announced a reduction in the interest rates for late, refunded, Advance Tax Payments, effective from 2025. Starting 1 January 2025, the tax arrears, refunds, and conditional payment obligations will
Read More The New Zealand Inland Revenue has issued draft guidance interpreting the loss carry forward rules established in 2020, known as the business continuity test (BCT). This new draft aims to clarify anti-avoidance provisions not addressed in the
Read More
