OrbitaxTreaty between Hong Kong and New Zealand – details
|Treaty Development|Hong Kong; New Zealand
Details of the income tax treaty and protocol between Hong Kong and New Zealand, signed on 1 December 2010, have become available. The treaty was concluded in the English language and generally follows the OECD Model Convention.
The maximum rates of withholding tax are:
| - | 15% on dividends generally; 5% if the beneficial owner is a company owning directly at least 10% of the voting power of the c… |