The government of New Zealand has issued two legislative orders which would ratify the Organization for Economic Cooperation and Development’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters and a tax information exchange agreement with Niue.
The Double Tax Agreements (Mutual Administrative Assistance) Order 2013 was released on 29 October 2013. This agreement ratifies the OECD’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Double Tax Agreements (Niue) Order 2013, which ratifies the exchange of information agreement signed between New Zealand and Niue.
