n Without Prejudice - Renegotiating tax treaties : international tax law

Volume 8, Issue 11
  • ISSN : 1681-178X



The present Estate Tax Treaty between the United States and South Africa was signed by Jan Smuts on April 10 1942. It was updated by Supplementary Protocols in 1950 and 1952, but has not been updated since. It remains in force, governing the way in which the estates of South African individuals which include US assets and the estates of US individuals which include South African assets are taxed in South Africa and the United States.

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