Bilateral tax agreement [fr]
France and New Zealand signed an agreement on November 30 1979 to avoid double taxation and prevent income and wealth tax evasion.
This agreement came into force on May 16 1981.
Information about the agreement and related New Zealand legislation can be found on the Inland Revenue website.
The full text of the agreement (in French) can be found on the French direction générale des Finances publiques website (pdf, 99.7kb).