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An amendment to the exchange of information between the two nations has been signed in London
A protocol amending the exchange of information within the UK double taxation convention with New Zealand was signed in London recently. A new provision regarding assistance in the collection of taxes between the countries has also been added.
The text of the protocol is available on: www.hmrc.gov.uk/international/new-zealand.pdf and will be presented to Parliament early next year for approval. It will enter into force once both countries have completed their legislative procedures and will take effect in both countries from the date that it enters into force.
