Taxand South Africa provides an update on protocols, progress on tax treaties, tax information exchange agreements and agreements on mutual administrative assistance.
The date of entry into force of the Protocol to the double taxation agreement (DTA) between South Africa and Cyprus is 18 September 2015.
The Protocol to the DTA between South Africa and Norway was ratified in South Africa. The date of entry into force is 20 November 2015.
The Protocol to the DTA between South Africa and Botswana was ratified in South Africa. The date of entry into force is 19 August 2015.
The date of entry into force of the DTA between South Africa and Hong Kong is 20 October 2015.
The date of entry into force of the DTA between South Africa and Kenya is 19 June 2015.
The Customs Mutual Administrative Assistance Agreement (CMAAA) between South Africa and Zimbabwe was ratified in both countries. The date of entry into force is 1 October 2015.
The CMAAA between South Africa and Sudan was ratified in both countries. The date of entry into force is 1 December 2015.
Negotiations have commenced between South Africa and Panama for the conclusion of a Tax Information Exchange Agreement.