Papua New Guinea Tax Profile

2 In Force Income Tax Treaties for the Avoidance of Double Taxation Australia Canada China New Zealand Fiji Korea (Republic of) Malaysia Singapore United Kingdom Negotiated, not yet in force at time of publication KPMG A treaty with Germany has been negotiated but is not in force at the time of writing. The treaty with Indonesia has been ratified by the Papua New Guinea authorities but has not yet been approved by its Indonesian counterparts. A tax treaty with Thailand is yet to be ratified by both parties. Source: IBFD © 2015 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. 6

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