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ARTICLE 2

U.S. Income Tax Treaty — New Zealand Income Tax Treaty - 1982 · 2026-10-03 edition · updated 2026-10-04 · United States

Taxes Covered

  1. The existing taxes to which this Convention shall apply are:

(a) in the United States: the Federal income taxes imposed by the Internal Revenue Code (but excluding the accumulated earnings tax, the personal holding company tax, and social security taxes), and the excise taxes imposed with respect to private foundations (hereinafter referred to as United States tax);

(b) in New Zealand: the income tax (but excluding the excess retention tax and the bonus issue tax) hereinafter referred to as New Zealand tax).

  1. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.

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▸Contents — U.S. Income Tax Treaty — New Zealand Income Tax Treaty - 1982
U.S. Income Tax Treaty — New Zealand Income Tax Treaty - 1982

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