According to an update recently published by New Zealand Inland Revenue, negotiations are underway for tax information exchange agreements with ten jurisdictions, including Antigua and Barbuda, Aruba, Grenada, Macao, Monaco, Montserrat, Nauru, St Lucia, San Marino, and Seychelles. Any resulting agreements would be the first of their kind between New Zealand and the respective jurisdictions, and must be finalized, signed and ratified before entering into force.