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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 27

Entry into Force

This Agreement shall enter into force on the last date on which the Contracting States exchange notes through the diplomatic channel notifying each other that the last of such things has been done as is necessary to give the Agreement the force of law in the United Arab Emirates and in New Zealand, as the case may be, and, in that event, the Agreement shall have effect:

  • (a) in the United Arab Emirates and New Zealand:
    • (i) in respect of withholding tax on income, profits or gains derived by a non-resident, for amounts paid or credited on or after the first day of the second month next following the date on which the Agreement enters into force;
  • (b) in the United Arab Emirates:
    • (i) in respect of United Arab Emirates tax other than withholding tax, for any year beginning on or after 1 January next following the date on which the Agreement enters into force; and
  • (c) in New Zealand:
    • (i) in respect of New Zealand tax other than withholding tax, for any income year beginning on or after 1 April next following the date on which the Agreement enters into force.