Treaty between Japan and New Zealand enters into force
|Treaty Development|Japan; New Zealand

On 25 October 2013, the Japan - New Zealand Income Tax Treaty (2012) will enter into force. The new treaty generally applies from the following dates:
| - | in Japan: from 1 January 2014 for withholding taxes and income taxes; | |
| - | in New Zealand: from 1 January 2014 for withholding taxes and from 1 April 2014 for income taxes. |
From 1 April 2014,…