The New Zealand Prime Minister John Key and his Samoa counterpart, Tuilaepa Sailele Malielegaoi, have signed an agreement to reduce tax barriers between the two countries.
Mr Key, who is in Samoa for today's rugby test, says the new double tax agreement will help increase trade and investment and Samoa's economic development.
He says double tax agreements reduce tax barriers to two-way trade and investment by preventing cross-border income being taxed twice.
He says this means people have more certainty about how their income will be taxed.
Mr Key says the deals also lower withholding taxes, making it less costly for businesses in one country to invest in the other, and assist tax administration.