Double Taxation Agreement
Double Taxation Agreements RSA at 1 June 2010
|
RSA
|
Partner
|
Type of Agreement
|
Date of Signature
|
Date of Entry into
Force
| -
|
Algeria
|
Income & Capital
|
28 April 1998
|
12 June 2000
| -
|
Australia
|
Income & Capital
|
1 July 1999
|
21 Dec 1999 (amend 2008)
| -
|
Austria
|
Income & Capital
|
4 Mar 1996
|
6 Feb 1997
| -
|
Belarus
|
Not Specified
|
18 Dec 2002
|
29 Dec 2003
| -
|
Belgium
|
Income & Capital
|
1 Feb 1995
|
9 Oct 1998
| -
|
Botswana
|
Income & Capital
|
1 April 1977
|
20 April 2004
| -
|
Brazil
|
Income
|
8 Nov 2003
|
24 July 2006
| -
|
Bulgaria
|
Income
|
29 April 2004
|
27 Oct 2004
| -
|
Canada
|
Income & Capital
|
27 Nov 1995
|
30 April 1997
| -
|
China
|
Income
|
25 April 2000
|
7 Jan 2001
| -
|
Congo DR
|
Income
|
29 April 2005
|
| -
|
Croatia
|
Income & Capital
|
18 Nov 1996
|
7 Nov 1997
| -
|
Cyprus
|
Income & Capital
|
26 Nov 1997
|
8 Dec 1998
| -
|
Czech Republic
|
Income & Capital
|
11 Nov 1996
|
3 Dec 1997
| -
|
Denmark
|
Income & Capital
|
21 June 1995
|
21 Dec 1995
| -
|
Egypt
|
Income
|
26 August 1997
|
16 Dec 1998
| -
|
Ethiopia
|
Income
|
17 March 2004
|
4 Jan 2006
| -
|
Finland
|
Income & Capital
|
26 May 1995
|
12 Dec 1995
| -
|
France
|
Income & Capital
|
8 Nov 1993
|
1 Nov 1995
| -
|
Gabon
|
Income
|
22 March 2005
|
| -
|
Germany
|
Income
|
25 Jan 1973
|
28 Feb 1975
| -
|
Germany
|
Not Specified
|
14 Feb 2003
|
Will replace 21 when ratified
| -
|
Ghana
|
Income & Capital
|
2 Nov 2004
|
23 April 2007
| -
|
Hungary
|
Income & Capital
|
4 March 1994
|
5 May 1996
| -
|
Ireland
|
Income & Capital
|
7 Nov 1997
|
5 Dec 1997
| -
|
Ireland
|
Income & Capital
|
17 Mar 2010
|
Will replace 25 when ratified
| -
|
Israel
|
Income & Capital
|
10 Feb 1978
|
27 May 1980
| -
|
Italy
|
Income & Capital
|
16 Nov 1995
|
2 Mar 1999
| -
|
Japan
|
Income & Capital
|
7 March 1997
|
5 Nov 1997
| -
|
Korea Republic of
|
Income & Capital
|
7 July 1995
|
7 Jan 1996
| -
|
Kuwait
|
Income
|
17 Feb 2004
|
25 April 2006
| -
|
Lesotho
|
Income & Capital
|
24 Oct 1995
|
9 Jan 1997
| -
|
Malawi
|
Income & Capital
|
3 May 1971
|
2 Sept 1971
| -
|
Malaysia
|
Not Specified
|
29 July 2005
|
17 Mar 2006
| -
|
Malta
|
Income & Capital
|
16 May 1997
|
12 Nov 1997
| -
|
Mauritius
|
Income & Capital
|
5 July 1996
|
20 June 1997
| -
|
Mexico
|
|
signed
|
Ratified in RSA
| -
|
Mozambique
|
Income
|
18 Sept 2007
|
19 Feb 2009
| -
|
Namibia
|
Income & Capital
|
18 May 1998
|
11 April 1999
| -
|
Nigeria
|
Income & Capital Gains
|
29 April 2000
|
5 July 2008
| -
|
Netherlands
|
Income & Capital
|
10 Oct 2005
|
28 Dec 2008
| -
|
New Zealand
|
Income & Capital
|
6 Feb 2002
|
23 July 2004
| -
|
Norway
|
Income & Capital
|
12 Feb 1996
|
12 Sept 1996
| -
|
Oman
|
Income
|
9 Oct 2002
|
29 Dec 2003
| -
|
Pakistan
|
Income
|
26 Jan 1998
|
9 Mar 1999
| -
|
Poland
|
Income & Capital
|
10 Nov 1993
|
5 Dec 1995
| -
|
Romania
|
Income & Capital
|
12 Nov 1993
|
21 Dec 1995
| -
|
Rwanda
|
|
signed
|
Ratified in RSA
| -
|
Seychelles
|
Income & Capital
|
26 Aug 1998
|
29 June 2002
| -
|
Slovakia
|
Income & Capital
|
28 May 1998
|
30 June 1999
| -
|
Sudan
|
|
signed
|
Ratified in RSA
| -
|
Swaziland
|
Income
|
23 Jan 2004
|
8 Feb 2005
| -
|
Sweden
|
Income & Capital
|
24 May 1995
|
25 Dec 1995
| -
|
Switzerland
|
Income
|
8 May 2007
|
27 Jan 2009
| -
|
Taiwan Province of China
|
Income & Capital
|
14 Feb 1994
|
12 Sept 1996
| -
|
Tanzania UR
|
Income
|
22 Sept 2005
|
15 June 2007
| -
|
Thailand
|
Income & Capital
|
12 Feb 1996
|
27 Aug 1996
| -
|
Tunisia
|
Income & Capital
|
2 Feb 1999
|
10 Dec 1999
| -
|
Turkey
|
Income
|
3 March 2005
|
6 Dec 2006
| -
|
Uganda
|
Income
|
27 May 1997
|
9 April 2001
| -
|
Ukraine
|
Not Specified
|
28 Aug 2003
|
29 Dec 2004
| -
|
United Kingdom
|
Income & Capital Gains
|
4 July 2002
|
17 Dec 2002
| -
|
United Kingdom
|
Inheritance
|
31 July 1978
|
Ratified
| -
|
United States
|
Income & Capital
|
17 Feb 1997
|
28 Dec 1997
| -
|
United States
|
Inheritance
|
15 July 1952
|
Ratified
| -
|
Zambia
|
Income & Capital
|
22 May 1956
|
31 Aug 1956
| -
|
Zimbabwe
|
Income & Capital
|
10 June 1965
|
3 Dec 1965
|
67 agreements / 62 partners including 12 SADC members, 65 income or income and capital signed 59 in force
|
Sources included
Department of Trade and Industry (2007) National Industrial Policy Framework
http://www.dti.gov.za/nipf/niPF-3aug.pdf
Department of Trade and Industry (2009) Bilateral Investment Treaty Policy Framework Review Government Position Paper June 2009 http://www.dti.gov.za/ads/bi-lateral_policy.pdf
Department of Trade and Industry (2009) South Africa Investor’s Handbook 2009 http://www.dti.gov.za/publications/Investor_Handbook.pdf
Department of Trade and Industry (2010) A South African Trade Policy and Strategy Framework May 2010 http://www.thedti.gov.za/TPSF.pdf
Department of Trade and Industry (2010) Industrial Policy Action Plan 2010/11 – 2012/13 February 2010 (IPAP 2) http://www.thedti.gov.za/ipap/IPAP2010-2013_18_FEB_2010.pdf
Department of Trade and Industry (2010) Medium Term Strategic Framework 2010-13 http://www.thedti.gov.za/publications.jsp?year=2010<&subthemeid=Department of Trade and Industry Broad Based Black Economic Empowerment http://www.dti.gov.za/bee/beehome.htm
Department of Trade and Industry Export Incentives http://www.thedti.gov.za/exporting/exportincentives.htm
Department of Trade and Industry Investment Incentives http://www.thedti.gov.za/offerings/Investment_Support.htm
South Africa Reserve Bank Exchange Control Manual http://www.reservebank.co.za/
South Africa Revenue Service (2010) International Treaties http://www.sars.gov.za/home.asp?pid=3906
The Presidency Republic of South Africa (2009) Together Doing More and Better Medium Term Strategic Framework A Framework To Guide Government’s Programme In The Electoral Mandate Period (2009 – 2014) July 2009 http://www.info.gov.za/view/DownloadFileAction?id=103901
UNCTAD (2010) Bilateral Investment Treaties and Double Tax Agreements
http://www.unctad.org/Templates/Page.asp?intItemID=2339&lang=1
(Significant differences were observed in the list of Double Tax Agreements on the UNCTAD web site compared with the SARS website. The latter appeared to be more accurate and comprehensive.)
WTO Trade Policy Review SACU-South Africa 2009 Annex 4 South Africa WT/TPR/S/222/ZAF http://www.wto.int/english/tratop_e/tpr_e/s222-04_e.doc
National Consumer Commission. (2012) http://www.nccsa.org.za
Companies and Intellectual Propoerty Commission (2012) http://www.cipc.co.za
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