New Zealand

New Zealand has exchange of information relationships with 59 jurisdictions through 40 DTCs and 20 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Russian Federation DTC  5 Sep 2000  2000-09-05 4 Jul 2003  2003-07-04 Yes No
Czech Republic DTC  26 Oct 2007  2007-10-26 29 Aug 2008  2008-08-29 Yes Yes
China DTC  16 Sep 1986  1986-09-16 17 Dec 1986  1986-12-17 Yes No
Samoa DTC  8 Jul 2015  2015-07-08 23 Dec 2016  2016-12-23 Unreviewed No
Australia DTC  26 Jun 2009  2009-06-26 19 Mar 2010  2010-03-19 Yes Yes
Chile DTC  10 Dec 2003  2003-12-10 21 Jun 2006  2006-06-21 Yes No
Gibraltar TIEA  13 Aug 2009  2009-08-13 13 May 2011  2011-05-13 Yes Yes
Jersey TIEA  27 Jul 2009  2009-07-27 27 Oct 2010  2010-10-27 Yes Yes
Isle of Man TIEA  27 Jul 2009  2009-07-27 27 Jul 2010  2010-07-27 Yes Yes
Samoa TIEA  24 Aug 2010  2010-08-24 26 Mar 2012  2012-03-26 Yes Yes
Norway DTC  20 Apr 1982  1982-04-20 31 Mar 1983  1983-03-31 Yes No
Fiji DTC  27 Oct 1976  1976-10-27 11 Feb 1977  1977-02-11 Unreviewed No
Ireland DTC  19 Sep 1986  1986-09-19 26 Sep 1988  1988-09-26 Yes No
Papua New Guinea DTC  29 Oct 2012  2012-10-29 21 Jan 2014  2014-01-21 Unreviewed Yes
Dominica TIEA  16 Mar 2010  2010-03-16 24 Nov 2014  2014-11-24 Yes Yes
Vanuatu TIEA  4 Aug 2010  2010-08-04 not yet in force  1900-01-01 Yes Yes
Saint Kitts and Nevis TIEA  24 Nov 2009  2009-11-24 not yet in force  1900-01-01 Yes Yes
Denmark DTC  10 Oct 1980  1980-10-10 22 Jun 1981  1981-06-22 Yes No
Saint Vincent and the Grenadines TIEA  16 Mar 2010  2010-03-16 7 Jul 2010  2010-07-07 Yes Yes
Virgin Islands, British TIEA  13 Aug 2009  2009-08-13 23 Dec 2016  2016-12-23 Yes Yes
Bermuda TIEA  16 Apr 2009  2009-04-16 23 Dec 2009  2009-12-23 Yes Yes
Turks and Caicos Islands TIEA  11 Dec 2009  2009-12-11 23 Dec 2016  2016-12-23 Yes Yes
Korea, Republic of DTC  6 Oct 1981  1981-10-06 22 Apr 1983  1983-04-22 Yes No
Sweden DTC  21 Feb 1979  1979-02-21 14 Nov 1980  1980-11-14 Yes No
Mexico DTC  16 Nov 2006  2006-11-16 16 Jun 2007  2007-06-16 Yes Yes
Belgium DTC  15 Sep 1981  1981-09-15 8 Dec 1983  1983-12-08 Yes No
Cook Islands TIEA  9 Jul 2009  2009-07-09 13 Dec 2011  2011-12-13 Yes Yes
Marshall Islands TIEA  4 Aug 2010  2010-08-04 9 Apr 2015  2015-04-09 Yes Yes
Malaysia DTC  19 Mar 1976  1976-03-19 2 Sep 1976  1976-09-02 Yes No
Indonesia DTC  25 Mar 1987  1987-03-25 23 Jun 1988  1988-06-23 Yes No
Turkey DTC  22 Apr 2010  2010-04-22 28 Jul 2011  2011-07-28 Yes Yes
Viet nam DTC  5 Aug 2013  2013-08-05 5 May 2014  2014-05-05 Unreviewed Yes
Hong Kong, China DTC  1 Dec 2010  2010-12-01 9 Nov 2011  2011-11-09 Yes Yes
South Africa DTC  18 Feb 2002  2002-02-18 23 Jul 2004  2004-07-23 Yes No
Germany DTC  20 Oct 1978  1978-10-20 21 Dec 1980  1980-12-21 Yes No
Poland DTC  21 Apr 2005  2005-04-21 16 Aug 2006  2006-08-16 Yes Yes
Anguilla TIEA  11 Dec 2009  2009-12-11 6 Jan 2017  2017-01-06 Yes Yes
United Kingdom DTC  4 Aug 1983  1983-08-04 16 Mar 1984  1984-03-16 Yes Yes
Philippines DTC  29 Apr 1980  1980-04-29 14 May 1981  1981-05-14 Yes No
United Arab Emirates DTC  22 Oct 2003  2003-10-22 4 May 2004  2004-05-04 Yes No
Japan DTC  10 Dec 2012  2012-12-10 25 Oct 2013  2013-10-25 Yes Yes
Austria DTC  21 Sep 2006  2006-09-21 1 Dec 2007  2007-12-01 No No
Netherlands DTC  15 Oct 1980  1980-10-15 18 Mar 1981  1981-03-18 Yes No
Bahamas, The TIEA  18 Nov 2009  2009-11-18 not yet in force  1900-01-01 Yes Yes
Sint Maarten TIEA  1 Mar 2007  2007-03-01 2 Oct 2008  2008-10-02 Yes Yes
Canada DTC  3 May 2012  2012-05-03 26 Jun 2015  2015-06-26 Yes Yes
Switzerland DTC  6 Jun 1980  1980-06-06 21 Nov 1981  1981-11-21 No No
Spain DTC  28 Jul 2005  2005-07-28 31 Jul 2006  2006-07-31 Yes No
United States DTC  23 Jul 1982  1982-07-23 2 Nov 1983  1983-11-02 Yes No
Singapore DTC  21 Aug 2009  2009-08-21 12 Aug 2010  2010-08-12 Yes Yes
Chinese Taipei DTC  11 Dec 1996  1996-12-11 15 Dec 1997  1997-12-15 Unreviewed No
Thailand DTC  22 Oct 1998  1998-10-22 14 Dec 1998  1998-12-14 Unreviewed No
India DTC  17 Oct 1986  1986-10-17 3 Dec 1986  1986-12-03 Yes No
Curaçao TIEA  1 Mar 2007  2007-03-01 2 Oct 2008  2008-10-02 Yes Yes
Niue TIEA  29 Aug 2012  2012-08-29 31 Oct 2013  2013-10-31 Yes Yes
Italy DTC  6 Dec 1979  1979-12-06 23 Mar 1983  1983-03-23 Yes No
Cayman Islands TIEA  13 Aug 2009  2009-08-13 30 Sep 2011  2011-09-30 Yes Yes
Finland DTC  12 Mar 1982  1982-03-12 22 Sep 1984  1984-09-22 Yes No
France DTC  30 Nov 1979  1979-11-30 19 Mar 1981  1981-03-19 Yes No
Guernsey TIEA  21 Jul 2009  2009-07-21 8 Nov 2010  2010-11-08 Yes Yes