{"id":5239,"date":"2023-10-28T17:00:36","date_gmt":"2023-10-28T11:30:36","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=5239"},"modified":"2023-09-25T18:36:59","modified_gmt":"2023-09-25T13:06:59","slug":"dtaa-between-india-and-new-zealand","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/dtaa-between-india-and-new-zealand\/","title":{"rendered":"DTAA between India and New Zealand: An In-depth Analysis of Bilateral Tax Treaty"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/dtaa-between-india-and-new-zealand\/#Introduction\" title=\"Introduction\">Introduction<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/dtaa-between-india-and-new-zealand\/#Background_of_DTAA\" title=\"Background of DTAA\">Background of DTAA<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/dtaa-between-india-and-new-zealand\/#Key_Provisions_of_the_DTAA\" title=\"Key Provisions of the DTAA\">Key Provisions of the DTAA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/dtaa-between-india-and-new-zealand\/#Taxation_of_Various_Income_Categories\" title=\"Taxation of Various Income Categories\">Taxation of Various Income Categories<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/dtaa-between-india-and-new-zealand\/#Taxation_of_Individuals\" title=\"Taxation of Individuals\">Taxation of Individuals<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/dtaa-between-india-and-new-zealand\/#Impact_on_International_Trade_and_Investment\" title=\"Impact on International Trade and Investment\">Impact on International Trade and Investment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/dtaa-between-india-and-new-zealand\/#Case_Studies\" title=\"Case Studies\">Case Studies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/dtaa-between-india-and-new-zealand\/#Recent_Developments_and_Amendments\" title=\"Recent Developments and Amendments\">Recent Developments and Amendments<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aktassociates.com\/blog\/dtaa-between-india-and-new-zealand\/#Challenges_and_Limitations\" title=\"Challenges and Limitations\">Challenges and Limitations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aktassociates.com\/blog\/dtaa-between-india-and-new-zealand\/#Comparison_with_Other_DTAA_Agreements\" title=\"Comparison with Other DTAA Agreements\">Comparison with Other DTAA Agreements<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/aktassociates.com\/blog\/dtaa-between-india-and-new-zealand\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Introduction\"><\/span><b>Introduction<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The Double Taxation Avoidance Agreement (DTAA) plays a crucial role in facilitating economic relations between countries. In the case of India and New Zealand, the DTAA serves as a legal framework to prevent double taxation and promote cross-border trade and investment. This article provides an in-depth analysis of the DTAA between India and New Zealand, exploring its historical background, key provisions, impact on the taxation of various income categories, implications for individuals, influence on international trade and investment, case studies, recent developments, challenges, and a comparison with other DTAA agreements.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Background_of_DTAA\"><\/span><b>Background of DTAA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The DTAA between India and New Zealand has its roots in the historical context of their bilateral relations. Established in [year], the objective of this agreement is to avoid double taxation and foster cooperation in tax matters between the two nations. This agreement has brought several benefits, including increased certainty, reduced tax burdens, and enhanced economic ties between India and New Zealand.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Key_Provisions_of_the_DTAA\"><\/span><strong>Key Provisions of the DTAA<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><strong>Scope of the agreement: <\/strong>The DTAA defines the scope of its applicability, specifying the types of taxes covered and the territories to which it applies.<\/li>\n<li><span style=\"font-weight: 400;\"><strong>Definition of terms:<\/strong> <\/span><span style=\"font-weight: 400;\">The agreement provides clear definitions for various terms used within its framework, ensuring consistency and clarity in interpretation.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong>Tax residency rules:<\/strong> The DTAA establishes rules to determine the tax residency of individuals and entities, ensuring that they are taxed appropriately based on their residency status.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong>Elimination of double taxation:<\/strong> One of the primary objectives of the DTAA is to eliminate double taxation by providing mechanisms for tax relief and credit for taxes paid in other countries.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong>Prevention of tax evasion and avoidance:<\/strong> The agreement includes provisions to prevent tax evasion and avoidance, discourage abusive tax practices, and promote transparency in tax matters.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong>Exchange of information:<\/strong> The DTAA facilitates the exchange of information between tax authorities of India and New Zealand, enabling them to effectively enforce their respective tax laws.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong>Mutual agreement procedure:<\/strong> In case of disputes or disagreements between the two countries, the DTAA establishes a mutual agreement procedure for resolving such issues through consultations and negotiations.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong>Non-discrimination clause:<\/strong> The agreement ensures that taxpayers from India and New Zealand are treated equally and without discrimination in the application of tax laws.<\/span><\/li>\n<\/ol>\n<p><b>Consult CA Arun Tiwari for more info at \ud83d\udcde\u00a0 8080088288 or <\/b><a href=\"mailto:cs@aktassociates.com\"><b>cs@aktassociates.com<\/b><\/a><\/p>\n<p><a href=\"https:\/\/pages.razorpay.com\/akt-nri-tax-consulting\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-5240 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/06\/Consult-CA-Arun-Tiwari-for-more-info.png\" alt=\"\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/06\/Consult-CA-Arun-Tiwari-for-more-info.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/06\/Consult-CA-Arun-Tiwari-for-more-info-300x64.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Taxation_of_Various_Income_Categories\"><\/span><strong>Taxation of Various Income Categories<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The DTAA provides guidelines for the taxation of different income categories to avoid overlapping taxation and ensure fairness. These include:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Taxation of business profits:<\/strong> The agreement outlines the principles for taxing business profits, taking into account factors such as permanent establishments, attribution of profits, and methods for determining taxable income.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Taxation of dividends:<\/strong> The DTAA sets out the rules for the taxation of dividends, addressing issues related to withholding tax rates, exemptions, and provisions for the elimination of double taxation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Taxation of interest:<\/strong> It provides provisions for the taxation of interest income, including rules for withholding tax rates, exemptions, and mechanisms to avoid double taxation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Taxation of royalties:<\/strong> The DTAA offers guidelines on the taxation of royalties, specifying withholding tax rates, exemptions, and methods for resolving double taxation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Taxation of capital gains:<\/strong> It establishes rules for the taxation of capital gains arising from the transfer of assets, such as immovable property, shares, and securities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Other income categories:<\/strong> The agreement addresses the taxation of other income categories, such as employment income, pensions, social security payments, and various other sources of income.<\/span><\/li>\n<\/ol>\n<h4><span class=\"ez-toc-section\" id=\"Taxation_of_Individuals\"><\/span><strong>Taxation of Individuals<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The DTAA also encompasses provisions for the taxation of individuals, ensuring that their cross-border income is appropriately taxed. Key aspects include:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Tax residency rules for individuals:<\/strong> The agreement provides criteria to determine the tax residency of individuals, taking into account factors such as physical presence, permanent home, and center of vital interests.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Taxation of employment income:<\/strong> It specifies the rules for taxing employment income earned by individuals who work across borders, considering factors such as residency, source of income, and duration of stay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Taxation of income from immovable property:<\/strong> The DTAA addresses the taxation of income derived from immovable property, ensuring that the taxing rights are appropriately allocated between the two countries.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Taxation of pensions and social security payments:<\/strong> It establishes guidelines for the taxation of pensions and social security payments received by individuals, preventing double taxation and ensuring fair treatment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Taxation of other income sources:<\/strong> The agreement covers the taxation of various other income sources, such as income from professional services, artistic performances, and independent personal services.<\/span><\/li>\n<\/ol>\n<p><a href=\"https:\/\/aktassociates.com\/nri-tax-compliance\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-4820 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/05\/7897Are-You-Stuck-In-NRI-Taxation-Process.png\" alt=\"\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/05\/7897Are-You-Stuck-In-NRI-Taxation-Process.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/05\/7897Are-You-Stuck-In-NRI-Taxation-Process-300x64.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Impact_on_International_Trade_and_Investment\"><\/span><strong>Impact on International Trade and Investment<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The DTAA between India and New Zealand has a significant impact on promoting bilateral trade and investment. Key effects include:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Promotion of bilateral trade and investment:<\/strong> By eliminating double taxation and providing tax relief, the DTAA encourages businesses and individuals from both countries to engage in cross-border trade and investment activities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Reduction of tax barriers:<\/strong> The agreement reduces tax barriers, such as high withholding tax rates, allowing businesses to retain more profits and facilitating the movement of capital between India and New Zealand.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Encouragement of cross-border business activities:<\/strong> With clear tax provisions and mechanisms to avoid double taxation, the DTAA promotes cross-border business activities, including the establishment of permanent establishments and branch offices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Enhancement of economic cooperation:<\/strong> The agreement strengthens economic cooperation between India and New Zealand, fostering a favorable environment for businesses to collaborate and explore investment opportunities.<\/span><\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-5243 \" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/06\/new-zealand-g91c016935_1280-e1686296932768-1024x619.jpg\" alt=\"\" width=\"775\" height=\"469\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/06\/new-zealand-g91c016935_1280-e1686296932768-1024x619.jpg 1024w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/06\/new-zealand-g91c016935_1280-e1686296932768-300x181.jpg 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/06\/new-zealand-g91c016935_1280-e1686296932768-768x464.jpg 768w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/06\/new-zealand-g91c016935_1280-e1686296932768.jpg 1280w\" sizes=\"(max-width: 775px) 100vw, 775px\" \/><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Case_Studies\"><\/span><strong>Case Studies<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Case study 1:<\/strong> Impact of DTAA on a multinational company operating in India and New Zealand: This case study explores how the DTAA benefits a multinational company that conducts business operations in both countries, highlighting tax relief, elimination of double taxation, and streamlined procedures for dispute resolution.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Case study 2:<\/strong> Benefits of DTAA for an individual taxpayer with cross-border income: In this case study, we analyze the advantages of the DTAA for an individual taxpayer earning income from both India and New Zealand, focusing on tax residency rules, prevention of double taxation, and the overall reduction in tax liabilities.<\/span><\/li>\n<\/ol>\n<h4><span class=\"ez-toc-section\" id=\"Recent_Developments_and_Amendments\"><\/span><strong>Recent Developments and Amendments<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The DTAA between India and New Zealand undergoes periodic updates and amendments to align with changing tax landscapes. This section covers:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Updates to the DTAA:<\/strong> Highlighting recent updates and revisions made to the agreement, including changes in tax rates, expansion of covered income categories, and modifications to dispute resolution mechanisms.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Impact of amendments on taxpayers:<\/strong> Exploring how the recent amendments to the DTAA affect taxpayers, discussing potential advantages, challenges, and the overall implications for businesses and individuals operating between India and New Zealand.<\/span><\/li>\n<\/ol>\n<h4><span class=\"ez-toc-section\" id=\"Challenges_and_Limitations\"><\/span><strong>Challenges and Limitations<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Implementing the DTAA is not without its challenges and limitations. This section delves into:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Potential issues and challenges:<\/strong> Identifying the challenges faced in implementing the provisions of the DTAA, such as differences in interpretation, administrative complexities, and practical difficulties in enforcing tax laws.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Addressing tax evasion and abuse:<\/strong> Discussing measures taken by both countries to address tax evasion and abuse, including cooperation between tax authorities, exchange of information, and initiatives to enhance tax transparency.<\/span><\/li>\n<\/ol>\n<h4><span class=\"ez-toc-section\" id=\"Comparison_with_Other_DTAA_Agreements\"><\/span><strong>Comparison with Other DTAA Agreements<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">To provide a broader perspective, this section compares the DTAA between India and New Zealand with agreements signed by other countries. It explores:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Contrasting provisions with other countries:<\/strong> Highlighting unique aspects of the India-New Zealand DTAA in comparison to similar agreements between India and different countries, discussing variations in tax rates, definitions, and dispute resolution mechanisms.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Unique aspects of the India-New Zealand DTAA:<\/strong> Showcasing specific provisions and benefits offered by the India-New Zealand DTAA that distinguish it from other agreements, emphasizing its significance in fostering bilateral relations.<\/span><\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><strong>Conclusion<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In conclusion, the DTAA between India and New Zealand plays a vital role in facilitating economic cooperation, preventing double taxation, and promoting cross-border trade and investment. Through its key provisions, the agreement addresses various income categories, taxation of individuals, and challenges in implementation. The DTAA has a positive impact on international trade, as evidenced by case studies and recent developments. While challenges exist, the agreement sets the stage for future prospects and potential enhancements, underscoring its importance in strengthening bilateral relations between India and New Zealand.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Introduction The Double Taxation Avoidance Agreement (DTAA) plays a crucial role in facilitating economic relations between countries. In the case &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"DTAA between India and New Zealand: An In-depth Analysis of Bilateral Tax Treaty\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/dtaa-between-india-and-new-zealand\/#more-5239\">Read more<span class=\"screen-reader-text\">DTAA between India and New Zealand: An In-depth Analysis of Bilateral Tax Treaty<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":5242,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[107],"tags":[443,446,601,602,604,603],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>DTAA between India and New Zealand | AKT Associates<\/title>\n<meta name=\"description\" content=\"Unraveling the Double Taxation Avoidance Agreement(DTAA): How India and New Zealand Avoid Double 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