n Without Prejudice - Treaty override? : tax

Volume 12, Issue 4
  • ISSN : 1681-178X



With the recent announcement of the intention to introduce a uniform tax withholding rate of 15% for dividends, interest and royalties, the reduction of these taxes by foreign investors into South Africa will be an increasingly prominent feature in planning inward investment. Access to, and the use of South Africa's double tax treaties will play an important role in the quest to reduce these taxes.

Loading full text...

Full text loading...


Article metrics loading...


This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error