Double Taxation Agreement Fiji

Anxious to conclude a second protocol to the agreement between the States Parties on the prevention of double taxation and the prevention of tax evasion with regard to income tax, the competent authorities exchange this information (based on the following provisions of this agreement) (hereafter referred to as the “agreement”) and the exchange (on the basis of the information available under the respective tax legislation of the contracting states) to the extent necessary to apply the provisions of this agreement or to prevent fraud or to manage legal provisions against tax evasion to which this agreement applies under Article 2. (d) if he is a national of the two contracting states or of one of those contracting states, the competent authorities of the contracting states resolve the matter by mutual agreement. KPMG`s Fiji tax profile profile, which highlights cross-border corporate and investment tax issues. The guide contains sections on corporate tax, transfer pricing, indirect taxation, personal taxation, trade and customs. Updated in August 2018.Double taxation Conventions List of double taxation agreements provided by Fiji`s tax and customs authorities. 1. This agreement enters into force on that date: when the last of these things would have been carried out in Fiji and New Zealand, to the extent that this is necessary to give the Convention the force of law in Fiji and New Zealand, to the extent that its provisions relate to the Fijian or New Zealand tax, and will therefore have effects – we have a collection of global double taxation contracts in English (and in other languages, if available) to help members respond to their requests. If you`re having trouble finding a contract, call the application team on (0)20 7920 8620 or email us at library@icaew.com. 1. Where a subject believes that the activity of the competent authority of a contracting state may lead to double taxation or double taxation contrary to the provisions of this convention, it is entitled to submit the facts to the competent authority of the contracting state in which it is established and, if the right of the subject is deemed worthy, the competent authority of that contracting state endeavours to obtain an arrangement with the competent authority of the other State party to avoid the double taxation in question. It is explained that the provisions in the Agreement of Flight Plans 1, 2 and 3 with the Fijian government to allow a double taxation exemption for income and retention tax, the Property and Income Tax Act of 1954 (including property and normal tax), non-resident dividend tax, withholding tax imposed by Fijian law and dividend tax, with respect to income tax and overtaxed tax imposed by that law, and regardless of what is in that law or any other decree, in accordance with the tone of the agreement.