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 26
Entry into Force
Each of the Contracting States shall notify to the other, through the diplomatic channels, the completion of the procedures required by its domestic law for the bringing into force of this Agreement. This Agreement shall enter into force on the date of the later of these notifications and its provisions shall have effect:
- (a) in 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 1 January in the calendar year next following that in which the Agreement enters into force;
- (ii) in respect of other New Zealand tax, for any income year beginning on or after 1 April next following the date on which the Agreement enters into force;
- (b) in the Czech Republic:
- (i) in respect of taxes withheld at source, to income paid or credited on or after 1 January in the calendar year next following that in which the Agreement enters into force;
- (ii) in respect of other taxes on income, to income in any taxable year beginning on or after 1 January in the calendar year next following that in which the Agreement enters into force.