On 17 May 2018, New Zealand published the Double Tax Agreements (Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting) Order 2018, which will enter into force on the 28th day following its publication. Once the Order is in force, New Zealand will need to deposit its ratification instrument to bring the MLI into force for its covered agreements (tax treaties).
The MLI will generally enter into force for a particular covered agreement on…