Encyclopedia
New Zealand
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New Zealand means the territory of New Zealand, but does not include Tokelau and the associated self-governing States of the Cook Islands and Niue; it also includes any area beyond the territorial sea which, under New Zealand legislation and in accordance with international law norms, is defined or may be defined in the future as an area in which New Zealand exercises rights over natural resources1.
Agreement between the Government of the Russian Federation and the Government of New Zealand on the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Income Taxes, as amended on 2003-11-24, Article 3. ↩
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