n Tax Breaks Newsletter - SA courts won't enforce tax owed to another country : foreign taxes

Volume 2005, Issue 237
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Extracted from text ... 4 October 2005 Moneyweb's TAX BREAKS FOREIGN TAXES SA courts won't enforce tax owed to another country By KATHY THERSBY A FOREIGN government cannot use the South African courts to enforce the payment of tax owing to it, says Celia Becker, an associate director at Pricewaterhouse Coopers. Under the "revenue rule" of international law, the courts of one country will not enforce revenue laws of another - and South Africa subscribes to this governing principle, notes Becker. There are rare exceptions to the international "revenue rule", usually covered by double-tax agreements, which commonly contain a reciprocal undertaking between two ..

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