1887

n Without Prejudice - Treaty override? : tax

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

 

Abstract

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.

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/content/jb_prej/12/4/EJC122302
2012-05-01
2016-12-10

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