The New Zealand - Samoa double tax agreement "DTA" is now in force. 

This is great news for businesses in both countries as it will lower the costs of trading and investing between countries and will provide more certainty to businesses looking to develop trade links. The reduced withholding tax rates for payments of interest, dividends or royalties provided for under the DTA, apply from 1 February 2016.

If you have any questions or concerns on the application of a particular double tax agreement please do not hesitate to get in touch.