Key sectors which have previously attracted COI in New Zealand include infrastructure and utilities, primary industries, and manufacturing.

New Zealand prioritizes attracting foreign direct investment (FDI) into research and development, as well as competitive industries such as the tradeable consumer products or innovation enhancing sectors. New Zealand's focus for overseas investment is on areas where there is a shortfall, or where inbound investment will increase export capabilities. The following industries are a priority: primary industries, food and beverage, specialized manufacturing, infrastructure, oil, gas and mining, ICT/digital and tourism.

b) Is the government generally supportive of COI? Which national and regional governmental bodies are responsible for driving COI in New Zealand?

The government is generally supportive of overseas investment and is seeking to increase the amount of quality FDI. In particular, it has allocated more resources encouraging focused investment from China that creates new opportunities and capabilities.

New Zealand Trade & Enterprise (NZTE) is the national body responsible for driving FDI in New Zealand. NZTE provides information and support to investors by facilitating their investments and assisting them with navigating local regulation. The local councils of each region also generally facilitate FDI.

c) What are the notable Chinese investments or M&A that have recently taken place in New Zealand?

Chinese investments are common in New Zealand, particularly in manufacturing, property development and primary industries. Of particular note are the following recent transactions:

• Yashili International Holdings Ltd. constructed its Pokeno-based NZ$220 million infant formula processing plant in 2015;
• KuangChi Science Ltd. acquired a controlling stake for AU$50 million in Martin Aircraft Company in 2015;
• Beijing Capital Group Co. Ltd. purchased New Zealand's largest waste management business for NZ$950 million in 2014; and
• Shanghai Pengxin Group Co. Ltd. acquired, among other New Zealand investments, a 35% interest in Top Harbour Ltd. as part of a NZ$550 million land development project.

Section 2: Investment vehicles

a) What are the most common legal entities and vehicles used for COI in New Zealand? How long do they take to become operational?

A limited liability company, whether overseas or domestic, is the most commonly used structure for COI in New Zealand. Other commonly used vehicles include partnerships, limited partnerships and joint ventures between Chinese and New Zealand companies.

Companies and limited partnerships are both quick and easy to register and become operational almost immediately.

b) What are the key criteria for establishment and operation of these vehicles that are relevant to COI (e.g. capital requirements, local directors)?

A company must have at least one director who lives in New Zealand, or who lives in Australia and is a director of a company in Australia.

A limited partnership must have at least one general partner that is an individual, (limited) partnership or company.

An overseas company carrying out business in New Zealand must be registered with New Zealand's overseas company register. Registration is a simple process completed online.

Section 3: Investment approval

a) Explain the process and timing for foreign investment approval (including any national security review).

Approval of foreign investment is principally regulated by the Overseas Investment Act 2005. Consent from the Overseas Investment Office (OIO) is required if the investment involves an acquisition by an overseas person (or associate) of a direct interest in, or 25% or more ownership and/or control of interests in, sensitive land and/or significant business assets.

Significant business assets are high-value businesses with more than NZ$100 million (Rmb485 billion) of assets. Sensitive land includes the foreshore or seabed, reserves and non-urban land. The approval process for sensitive land is more involved and prolonged. The acquisition of fishing quota is also regulated.

All applications are tested against prescribed investment criteria. Applicants must be of good character, have relevant business experience or acumen, be able to demonstrate a financial commitment to the investment, and be eligible for visa or entry permission under New Zealand's immigration laws. Applicants for sensitive land consent are also required to demonstrate that their investment will, or is likely to, benefit New Zealand and, in certain cases, that the benefit is substantial and identifiable.

The OIO currently aims to process consent decisions between 55 and 75 working days, depending on the complexity of the assets being acquired and excluding the time where the OIO is waiting for further information to be provided or is consulting with third parties. Application fees range from NZ$13,000 and NZ$54,000, depending on the nature of the assets and investment. There is a high approval rate for high-quality and well-prepared applications.

b) Briefly explain the investment restrictions for any specially regulated/restricted sectors (natural resources, financial services, telecoms and infrastructure), including whether the government is entitled to any special rights (e.g. golden share) in those sectors.

In addition to the OIO's regulation outlined above, certain industries require sector-specific approval in order to make an investment. For example only:

• Aviation: Prior written consent of the Crown is required before a person acquires 10% or more of voting rights in Air New Zealand Ltd. (New Zealand's national carrier);
• Telecommunications: Prior written consent of the Crown is required before a person acquires 10% or more, or a non-New Zealand national acquires more than 49.9%, of voting rights in Chorus (New Zealand's largest telecommunications infrastructure company);
• Banks: In order to be a registered New Zealand bank, certain ownership criteria must be satisfied, and in order for a person to acquire a direct or indirect qualifying interest of 10% or more of the voting securities in a New Zealand-incorporated registered bank, prior written consent of the Reserve Bank of New Zealand (RBNZ) is required;
• Insurers: Prior to a potential acquirer taking control of a licensed insurer, the RBNZ must be notified and determine whether the insurer will continue to satisfy all licensing requirements post-acquisition;
• Non-bank deposit takers: The RBNZ's prior written consent is required for a transaction resulting in a person gaining a level of influence over a non-bank deposit taker which would allow the person to directly or indirectly: appoint 25% of the NBDT's governing body, or have a qualifying interest in 20% or more of the NBDT's voting securities;
• Gaming: Approval is required from the Secretary of Internal Affairs in order to acquire a 'significant influence' in a company that holds a casino licence; and
• Mixed ownership model companies: No person other than the Crown may have more than 10% of issued shares or voting securities in a mixed ownership model company listed under the Public Finance Act 1989.

New Zealand also has a Takeovers Code that applies to listed and widely-held companies. The Code prescribes a detailed framework for material investment in such companies, and ensures disclosure to—and equal treatment of—shareholders.

c) Which authority oversees competition clearance, when is notification mandatory, and what is the merger clearance process (including whether pre- or post-closing)?

New Zealand's competition regulator is the Commerce Commission (Commission). The Commission is responsible for enforcing the Commerce Act 1986 which prohibits certain business acquisitions that substantially lessen competition in a market.

Merging firms can apply to the Commission for clearance or authorization of a proposed merger. The Commission will 'clear' a merger if it is satisfied that the deal is not likely to substantially lessen competition in a market. Alternatively, the Commission may 'authorize' a merger that substantially lessens competition in a market, if the merger is likely to result in a benefit to the public. Authorizations are relatively rare.

The clearance and authorization processes are not mandatory at any stage of a merger, and notification is not required at any point. Accordingly, the Commission has the power to investigate and commence proceedings if it suspects that a merger or acquisition has breached the Commerce Act. The Commission may also impose injunctions and orders such as the divestiture of assets or shares. The Commission cannot grant clearances or authorizations retroactively, so participants of a proposed merger must assess in advance whether the transaction could give rise to a substantial lessening of competition in a market in New Zealand and, if so, the merger should be made conditional on Commission approval.

d) Are there any unique processes that could potentially block a foreign investment, e.g. consent from labor unions?

Other than the investment approval processes discussed above, there is no other unique process that could block a foreign investment.

e) Are there approval requirements when a foreign investor increases or exits its investments?

A foreign investor who increases its investments will be subject to the OIO, Commerce Commission and other regulatory regimes discussed above. There are no approval requirements for when a foreign investor exits its investments, unless the acquirer is subject to the above regimes. If the company being acquired is or was party to a listing agreement with a registered exchange and has securities that confer voting rights quoted on the registered exchange's securities market, it will be considered a Code Company. The Takeovers Code applies to Code Companies to ensure that shareholders are well informed of, and can participate in, changes of control.

Section 4: Tax and grants

a) Are there tax structures and/or favorable intermediary tax jurisdictions that are particularly useful for FDI into New Zealand?

New Zealand is a party to double tax agreements with an extensive network of countries. These agreements provide relief from double taxation on all types of income and greater certainty for those conducting businesses in multiple jurisdictions.

FDI into New Zealand is most commonly made through a limited liability company (see Section 2). Other common structures include limited liability partnerships, where income and expenses flow through to the partners on the basis of each partner's share and tax status.

b) What are the applicable rates of corporate tax and withholding tax on dividends?

The main types of taxes applicable to companies in New Zealand are:

• Income tax: Applicable on a company's net income after allowable deductions at 28%. Income tax is applicable on the worldwide income of New Zealand residents and New Zealand-sourced income of non-residents, and is subject to double tax agreements; and
• Goods and services tax (GST): Imposed on the supply of certain goods and services in New Zealand and on certain goods and services imported into New Zealand, at a rate of 15%. GST is borne by the final consumer, such that a person registered for GST can make a claim back for GST which has been paid in respect of a good or service. Accordingly, GST does not normally affect the profits of a business, except for goods or services of which the company is a final consumer.

There are no comprehensive capital gains tax, gift, stamp, or estate duties in New Zealand.

Non-resident withholding tax (NRWT) is imposed on the gross amount of dividends paid to non-New Zealand residents. NRWT of 30% applies to unimputed dividends paid to a non-resident shareholder. Fully imputed dividends are subject to a NRWT rate of 0% where the non-resident shareholder holds 10% or more of direct voting interests in the company. NRWT of 15% is generally applicable for other dividend payments. The applicable rate of NRWT is subject to further reduction under double tax agreements.

c) Does the government have any FDI tax incentive schemes in place?

Although the New Zealand government does not have any specific FDI tax incentive schemes in place, there are various industry-specific concessions and tax benefits available, including for:

• Venture capital: Income received by non-resident investors from the sale or other disposal of shares in venture capital is exempt from New Zealand income tax purposes if certain requirements are met, to encourage international venture capital investment into New Zealand companies;
• Agriculture, forestry and aquaculture: Specific tax deductions are permitted for farming, agricultural or aquacultural businesses, such as expenditure incurred for improvements made to such businesses or land or for farm development; and
• Film: Tax deductions are allowed for certain expenses incurred in acquiring film rights and producing film.

d) Other than through the tax system, does the government provide any other financial support to investors? If so, please provide an overview.

Non-tax incentives are generally not available in New Zealand. However, ad hoc incentives are available for specific sectors. For example, the Employment Relations (Film Production Work) Amendment Act 2010 secured concessions for a foreign investor by amending employment rules for the film industry.

e) Are there any reciprocal tax arrangements between New Zealand and China? If so, how can they aid investors?

A double tax agreement between China and New Zealand has been in place since 1986. The double tax agreement provides that the applicable rate of NRWT will not exceed:

• 15% of the gross amount of dividend payments;
• 10% of the gross amount of interest payments; and
• 10% of the gross amount of royalty payments.

The New Zealand—China double tax agreement does not extend to Hong Kong, with which New Zealand has agreed a separate tax treaty.

Section 5: FX controls and local operations

a) What foreign currency or exchange restrictions should investors be aware of?

There are no exchange controls on foreign exchange transactions undertaken in New Zealand, either by New Zealand residents or non-residents. There is also no restriction on the movement of cash into or out of New Zealand, but disclosure is required where sums exceed NZ$10,000 (Rmb48,600) or transactions are otherwise suspicious.

The Anti-Money Laundering and Countering the Financing of Terrorism Act 2009 places obligations on New Zealand's financial institutions, banks and businesses to detect and deter money laundering and terrorism financing with respect to both domestic and foreign investors.

b) Are there any legal restrictions on bringing in foreign workers? How difficult is it for foreign investors to secure expatriate visas for shareholder representatives, senior managers and workers in practice?

Chinese nationals wishing to work in New Zealand are required to hold a work visa. General visas that are available to Chinese nationals include:

• Business Visitor Visas, which allow individuals to come to New Zealand for business reasons for up to three months in any one year; or
• Specific Purpose Work Visas, which allow individuals to come to New Zealand for a specific purpose (such as a genuine business reason) to spend more than three months a year in New Zealand, a secondment or where an individual has specialist skills, expertise or attributes that are likely to benefit New Zealand.

In addition, there are specific visas for Chinese nationals, including the China Skilled Workers Visa and the China Special Work Visa, both of which allow Chinese nationals to work in New Zealand for up to three years.

New Zealand has flexible immigration policies that are intended to facilitate entry into New Zealand for investors and entrepreneurs.

Section 6: Dispute resolution

a) Does New Zealand have a bilateral investment protection treaty with China or other jurisdictions commonly used for investing into the country?

In 2008, New Zealand became the first Organisation for Economic Co-operation and Development (OECD) member country to sign a free trade agreement with China. Investment protections for Chinese investors under this agreement include:

• Equal treatment of their investment with that of a national of New Zealand or any other country;
• Fair and equitable treatment;
• Protection against expropriation of their investment; and
• The option to engage neutral third party arbitration for disputes.

b) How efficient are local courts' enforcement and dispute resolution proceedings, and are there any procedural features foreign investors must be aware of?

Disputes in New Zealand can be efficiently resolved through local courts (especially through summary proceedings) or, if agreed upon by the parties, through arbitration. Most cases are resolved in the District Court in under a year. The majority of cases in the High Court are generally resolved within nine months.

Procedures are not materially different than other common law jurisdictions.

c) Do local courts respect foreign judgments and are international arbitration awards enforceable?

New Zealand law provides for the enforceability of judgments from the qualifying courts of 22 specific jurisdictions on a reciprocal basis (including Hong Kong). Judgments from a Hong Kong court may be registered and then enforced through the New Zealand courts. For China and other jurisdictions not included in this list, foreign judgments can be enforced as per the common law.

International arbitration awards are generally enforceable. Additionally, New Zealand is a signatory to the 1958 Convention on the Recognition and Enforcement of Foreign Arbitral Awards (New York Convention). China and Hong Kong are also signatories, meaning arbitration awards made these states are enforceable in New Zealand as if they were domestic arbitration awards.

d) Are local judgments and arbitration awards from New Zealand generally enforceable in other jurisdictions?

New Zealand legislation provides for the reciprocal enforcement of local judgments in 22 jurisdictions, including Hong Kong, and New Zealand judgments are readily enforceable in Australia.

As a member of the New York Convention, New Zealand arbitration awards are enforceable in all 156 member states and territories, including China and Hong Kong.

Author biographies

Michael Harrod

Michael Harrod is a corporate partner at Mayne Wetherell with extensive experience across a range of corporate and commercial transactions, and with a particular focus on cross border M&A. Michael has been recognized by Chambers and Partners, Asia Pacific Legal 500 and Asialaw Profiles in the fields of M&A, capital markets and private equity.

Matthew Olsen

Matthew Olsen is a corporate partner at Mayne Wetherell. Matthew's practice focuses on assisting the firm's Asia Pacific client base on a wide variety of transactions, most notably cross-border M&A, joint ventures and equity capital markets.

新西兰

Michael Harrod 和 Matthew Olsen

Mayne Wetherell

第一节︰中国境外投资

1. 新西兰哪些主要行业吸引中国境外投资，或者说政府希望将中国境外投资吸引到哪些主要行业？

新西兰以往吸引中国境外投资的主要行业包括基础设施和公用事业、第一产业和制造业。

新西兰优先吸引外国直接投资进入研发领域以及有竞争力的产业，例如可交易的消费品或创新提升性行业。新西兰注重的外来投资方向是那些有短缺或外来投资会增加出口能力的领域。以下行业具有优先地位：第一产业、食品饮料、专业制造业、基础设施、石油、天然气和采矿、信息通讯技术/数字化产业和旅游业。

2. 总体来说，政府支持中国境外投资吗？哪个国家或地方机构负责促进中国在新西兰的投资？

政府总体而言是支持海外投资的，并且正在寻求增加高质量的外国直接投资。特别值得指出的是，政府已分配了更多的资源鼓励来自中国的、可创造新机会和产能的有针对性投资。

新西兰贸易发展局(NZTE)是负责促进外国对新西兰直接投资的国家机构。NZTE向投资者提供信息和支持，协助它们进行投资和遵循本地法规。各地区的地方议会一般也协助外国直接投资。

3. 最近中国在新西兰进行了哪些重大的投资或并购交易？

中国在新西兰的投资已很普遍，特别是在制造业、地产发展和第一产业。尤其值得一提的是以下最近一些交易：

• 2015年，雅士利国际控股有限公司投资2.2亿纽元在波基诺建成一座婴儿配方奶粉处理厂；
• 2015年，光启科学有限公司以5000万澳元收购Martin Aircraft Company的控股股权；
• 2014年，北京首都创业集团有限公司以9.5亿纽元收购新西兰最大的废物处理企业；
• 上海鹏欣集团有限公司在多个新西兰投资项目以外，斥资5.5亿纽元进行一个土地发展项目，其中包括收购Top Harbour Ltd.的35%股权。

第二节︰投资工具和资本

1. 中国境外投资在新西兰最常用哪些法律实体和工具？要多少时间便可投入运作？

无论在境外还是境内，有限责任公司是中国境外投资在新西兰最常用的投资结构。其他常用的工具包括合伙企业、有限合伙企业和中新合资经营公司。

公司和有限合伙企业的注册又快又容易，几乎可以即时投入营运。

2. 关于这些投资工具的设立和营运，有哪些主要规定适用于中国境外投资 (例如，资本要求、本地董事) ？

公司必须有至少一个董事居住在新西兰，或者是居住在澳大利亚并且是澳大利亚一家公司的董事。

有限合伙企业必须有至少一个普通合伙人，该普通合伙人可以是个人、(有限)合伙企业或公司。

在新西兰经营的海外公司必须在新西兰海外公司注册处注册。注册是一个可上网完成的简单程序。

第三节︰投资审批

1. 请说明审批外国投资 (包括任何国家安全审查) 的程序和时间。

外国投资的审批主要由《2005年海外投资法》监管。如果投资涉及海外人(或关联人)收购敏感土地或重大商业资产中的直接股权或25%以上所有权或控股股权，则需要得到海外投资办公室(OIO)的同意。

重大商业资产是指资产价值超过1亿纽元(人民币4,850亿元)的高价值业务。敏感土地包括前滩或海床，保护区和非城镇土地。敏感土地的审批程序比较复杂和费时。收购捕鱼配额也是受监管的。

所有申请都必须按照规定的投资标准进行考核。申请人必须具有良好品行，拥有相关的商业经验或敏锐，能够证明对投资的财务承诺，而且根据新西兰移民法合资格取得签证或入境许可。敏感土地同意书申请人还必须证明其投资将会或很可能会使新西兰受益，而且，在某些情况下，要证明该受益是重大的和可分辨的。

OIO目前希望在55至75个工作天内作出同意决定，但取决于被收购资产的复杂程度，也不包括OIO等待申请人提供进一步资料或咨询第三方所需要的时间。申请费为13,000至54,000纽元不等，取决于资产和投资的性质。准备充分及高质素的申请书有较高的批准率。

2. 请简单说明一下对任何受特殊监管/限制的领域 (例如自然资源、金融服务、电信和基础设施) 的投资限制，包括政府是否在这些行业里有特殊权利 (例如黄金股份)。

除了以上介绍的OIO监管以外，某些行业还须通过行业特有的审批才能作出投资。仅以下述行业为例：

• 航空：任何人要收购新西兰航空有限公司(新西兰的国家航空公司)10%或以上投票权之前，须取得政府的书面同意；
• 电信业：任何人收购Chorus(新西兰最大的电信基础设施公司)10%或以上的投票权，或任何非新西兰国民收购该公司超过49.9%的投票权，必须事先取得政府的书面同意；
• 银行：注册一家新西兰银行前必须满足一定的所有权标准，而任何人要直接或间接获得一家新西兰注册银行10％或以上的投票权证券的合格权益都必须事先取得新西兰储备银行（RBNZ）的书面同意;
• 保险公司：潜在收购人在取得持有执照的保险公司的控股权之前，必须通知RBNZ，由RBNZ确定该保险公司在被收购后是否将继续符合全部执照的规定；
• 非银行存款机构：如果一项交易会导致任何人对一个非银行存款机构取得一定程度的影响力，以致该人可以直接或间接地委任该非银行存款机构25%的管治机构或拥有该非银行存款机构20%或以上有投票权证券的合格权益，则该项交易必须取得RBNZ事先书面同意；
• 赌业：要在一个持有赌场执照的公司中取得“重大影响力”，必须取得内政部部长的批准；
• 混合所有制公司：除了国家以外，无人可以在《1989年公共财政法》下所列出的混合所有制公司中拥有超过10%的已发行股票或有投票权证券。

新西兰也有适用于上市或广泛持股公司的（收购法规）。该规则对于在此类公司的重大投资作出详细的规定，原理是确保股东获得咨询的透露以及平等对待。

3. 哪个机构负责竞争审查？什么情况下必须报告？并购控制程序是怎样的 (包括是否在成交前或成交后控制)？

新西兰的竞争监管机构是商业委员会(委员会)。委员会负责执行《1986年商业法》，该法禁止会大幅度减少市场竞争的一些商业并购交易。

进行并购的公司可以向委员会申请批准或授权拟议的并购。如果委员会确定并购不大可能会大幅度减少市场竞争，它可“批准”该并购。另一方面，如果并购会大幅度减少市场竞争但很可能对公众有利，则委员会可“授权”该并购。授权是相对罕见的。

在并购的任何阶段，批准和授权程序都不是强制的，而通知在任何阶段也不是规定的。因此，如果委员会怀疑一项并购违反了“商业法”，它有权进行调查和展开诉讼。委员会还可以实施禁制令以及资产或股份剥离之类的命令。委员会不能事后给予批准或授权，所以拟议并购交易的参与方必须事先评估交易是否会大幅度减少新西兰某个市场的竞争，如果有此可能，并购交易应以委员会作出批准为先决条件。

4. 是否存在任何特别的程序会拦阻外国投资 (例如需要工会的同意）？

除了上述投资审批程序之外，不存在会阻碍外国投资的其他特别法律程序。

5. 对外国投资者增资或撤资有什么审批要求吗？

外国投资者增加投资，将受上述OIO，商业委员会和其他监管制度的监管。外国投资者撤出投资时不需要经过审批，除非收购其投资的一方受上述监管制度的监管。如果被收购公司现在或过去与一个注册交易所订有上市协议，并且在该注册交易所的证券市场上有挂牌的投票权证券，该公司会受收购法规监管。收购法规原理是确保股东充分熟悉并可参与控制权的变更。

第四节︰税收及补助

1. 有没有一些税务结构或有利的中间税务管辖区，是对外商直接投资新西兰尤其有用的？

新西兰与广泛一系列国家订有双重税收协定。这些协议对所有种类的所得提供了避免双重征税优惠，使跨国经营者更明确其税务负担。

外国直接投资新西兰最常用的工具是有限责任公司(见第2节)。其他常用结构包括有限合伙企业。在这个结构下，各合伙人根据其股权和税务身份分享收入和分摊支出。

2. 企业所得税和股息预提税的适用税率是多少？

在新西兰，适用于公司的主要税项有：

• 所得税：扣除允许减免之后的公司净所得按28％计征。新西兰对新西兰居民的全球收入和非居民的新西兰收入征收所得税，但受双重征税协定的限制；
• 商品及服务税GST：对在新西兰境内提供的和进口新西兰的某些商品和服务按15%计征。GST由最终消费者承担，因此已登记GST的人可以索回已支付的GST。所以，GST一般不影响企业的利润，除非企业本身是有关商品或服务的最终消费者。

新西兰没有广大的财产收益税、赠与税、印花税或遗产税。

非新西兰居民收取的股息须按总额缴纳非居民预提税（NRWT）向非居民股东支付的未归责股息适用30％NRWT。如果非居民股东持有公司10％或以上的直接有投票权权益，则已全额归责的股息适用0％NRWT。其他股息支付一般适用15％NRWT.NRWT的适用税率可根据有关的双重税收协定进一步减免。

3. 政府是否有实施任何外国直接投资税务激励计划？

虽然新西兰政府没有推行任何具体的外国直接投资稅务激励计划，但是有一些行业性的税务优惠，包括：

• 风险投资：为鼓励国际风险投资公司向新西兰公司投资，非居民投资者销售或以其他方式处置风险投资股份的所得，如果符合若干规定，可豁免新西兰所得税；
• 农林水产养殖业：耕作／畜牧、农业或水产养殖企业享有特别的税务扣减，例如业务改进、土地改良或农场／农田开发的开支；
• 电影：收购电影拍摄权和制作电影产生的某些支出可以扣减税收。

4. 除了税务之外，政府对投资者还提供其他财务支持吗？如有，请加以概述。

新西兰一般没有非税务激励计划。不过，个别行业会有特别的激励计划。例如，《2010年劳动关系(电影制作工作)修订法》修改了电影业的劳动规则，为外国投资者取得了一些优惠。

5. 新西兰与中国之间是否有任何互惠税务安排？如有，这些安排如何帮助投资者？

中国与新西兰之间自1986年起便有双重税收协定。该协定规定，NRWT的适用税率不超过以下水平：

• 股息支付总额的15%；
• 利息支付总额的10%；
• 特许权使用费支付总额的10%。

新西兰与中国的双重税收协定不适用于香港。新西兰与香港持有另外一份税务协定。