Double Taxation Agreement Uk South Africa

2. The taxation of a permanent establishment owned by an enterprise of a Contracting State in the other Contracting State shall not be levied in that other State at a price lower than that levied by enterprises of that other State carrying on the same activities. Double taxation conventions and protocols Information on South African Revenue Service (SARS) double taxation treaties, including links to the full text of the treaties. The navigation area above allows you to access the texts of the corresponding agreements. 4. This Convention shall also apply to all identical or substantially similar fees levied by one of the States Parties after the date of signature of this Convention, in addition to or in place of existing fees. The competent authorities of the States Parties shall inform each other of any substantial changes to their respective tax legislation. Our specialized tax databases allow us to provide current and historical tax rates, comparative tables and country surveys. We have recent summaries of the most important facts, as well as detailed analyses of the tax system in countries around the world that cover corporate taxation, individual taxation, companies and investments. 1. Nationals of a Contracting State may not be subject, in the other Contracting State, to any other taxation or condition associated therein, or to a requirement which is different or more one-upmanial than the taxation and related requirements to which nationals of that other State are or may be subject in the same circumstances, in particular as regards the place of residence. Additional information on taxation in that country may appear in general works that are not on this list. If you need help identifying available hardware, please contact the request team.

1. The competent authorities of the Contracting States shall exchange information necessary for the application of the provisions of this Convention or of the domestic law of the Contracting States concerning the taxes covered by this Convention, in so far as the taxation of this Convention does not preclude the prevention of fraud and to facilitate the management of anti-risk legislation. Article 1 of the Convention does not restrict the exchange of information. All information received by a Contracting State shall be treated as confidential and shall be communicated only to persons or authorities (including courts and administrative authorities) responsible for the assessment, investigation, enforcement or prosecution or decision of appeals in respect of taxes covered by this Convention. Such persons or authorities may only use this information for that purpose. You may disclose the information as part of a public legal proceeding or court order. 3. Paragraphs 1 and 2 of this Article shall not apply to income received by a person residing in a Contracting State as a result of activities carried out in the other State Party, in conclusion of paragraphs 1 and 2 of this Article, where the visit to that other State is wholly or mainly supported by public funds of the first-mentioned Contracting State, a political subdivision or local authority thereof, or within the framework of a cultural agreement or a cooperation agreement g between the governments of the States Parties.

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