Status Quo of South African Tax Treaty Policy
Status Quo of South African Tax Treaty Policy (南非现行税收协定政策考察), International Taxation in China, Issue 11 (ISSN: 2095-6126), 2016
10 Pages Posted: 9 Dec 2016 Last revised: 5 Jan 2017
Date Written: August 5, 2016
The paper has as its purpose to derive the South African tax treaty policy from the existing treaties, the use of a former South African tax treaty model and recorded positions on the OECD Model Convention on Income and on Capital (OECD Model). As the focus is on the current position of the South African tax treaty policy, reference to the recorded positions in the 2014 version of the OECD Model will be used and reference to earlier versions is made where necessary.
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