Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income) (New Zealand) Order
L.N. 67 of 2011
(1) The arrangements specified for the purposes of section 2(a) are the arrangements in—
(a) Articles 1 to 27 of the agreement titled “Agreement between the Government of the Hong Kong Special Administrative Region of the People’s Republic of China and the Government of New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income” (which title is translated into Chinese as “《中華人民共和國香港特別行政區政府與新西蘭政府就收入稅項避免雙重課稅和防止逃稅協定》” in this Order), done in duplicate at Auckland on 1 December 2010 in the English language; and
(b) Paragraphs 1 to 4 of the protocol to the agreement, done in duplicate at Auckland on 1 December 2010 in the English language.
(2) The English text of the Articles is reproduced in Part 1 of the Schedule; a Chinese translation of the Articles is also set out in that Part.
(3) The English text of the Paragraphs is reproduced in Part 2 of the Schedule; a Chinese translation of the Paragraphs is also set out in that Part.