3. If, under paragraph 1, a person other than a person or company is established in the two contracting states, the competent authorities of the contracting states try to clarify the matter by mutual agreement and determine the nature of the application of the convention to that person. 4. When a company is established in the two contracting states under paragraph 1, the competent authorities of the contracting states try to clarify the matter by mutual agreement and determine whether the company is established exclusively in a contracting state for one year of income or tax or whether it resides exclusively in another contracting state, but if the competent authorities are unable to make such a finding, the company is treated for the purposes of the agreement as a resident of one of the two States parties. If, under paragraph 1, a person other than a person resides in the two contracting states, the competent authorities of the contracting states endeavour to determine by mutual agreement the State party whose residence is determined by that person for the purposes of this Convention with respect to his actual place of management, the place where he is registered or otherwise justified, as well as other relevant factors. In the absence of such an agreement, that person is not entitled to an exemption or exemption under this Convention, unless the competent authorities of the contracting states exempt any such exemption. The Finance and Expenditure Committee`s report on www.parliament.nz/en/pb/sc/reports/document/SCR_89652/international-treaty-examination-of-the-agreement-between royalties includes payments made for the provision of information on technical, industrial, commercial or scientific experience, but not payments for services provided, with the exception of those provided in Article 12, paragraph 3, paragraph c). The DBA takes the OECD`s model approach by referring to “information on technical, industrial, commercial or scientific experiences” and not to the reference to “knowledge or experience” more common in Australian tax treaties. However, the explanatory statement of the act indicates that both expressions refer to what is commonly referred to as know-how. The definition also includes payments for the use of intellectual property, which are stored in different media and used in television, radio or other programming. B broadcasting (e.g. satellite, cable, internet and broadcasting). The agreements under the agreement were negotiated with the Government of the People`s Republic of China for one or more of the objectives of Section BS 1(2) of the Income Tax Act 2007.
The parties to the agreement inform each other in writing, through the diplomatic channel, of the conclusion of their constitutional and legal procedures for the entry into force of the agreement. The effective date of the agreement is taxpolicy.ird.govt.nz/tax-treaties/china The competent authorities of the contracting states are working to resolve by mutual agreement any difficulty or doubt as to the interpretation or application of the convention.