The Government of New Zealand and the Government of the Hong Kong Special Administrative Region of the People’s Republic of China,
Desiring to conclude a Second Protocol to amend the Agreement between the Government of New Zealand and the Government of the Hong Kong Special Administrative Region of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed at Auckland on 1 December 2010 (hereinafter “the Agreement”
) and the Protocol thereto (hereinafter “the Protocol to the Agreement”
),
1.
Paragraph 4 of the Protocol to the Agreement shall be deleted and replaced by the following:
“
With reference to Article 24:
The New Zealand competent authority may disclose information to the Office of the Ombudsman in the investigation of complaints against the administrative actions of the New Zealand Inland Revenue Department.”
2.
This Second Protocol, which shall form an integral part of the Agreement, shall, upon written notifications by both Contracting Parties of the completion of their respective required approval procedures, enter into force on the date of the later of these notifications.