NOTICEJune 22nd, 2018
FiledJune 22nd, 2018In terms of section 108(2) of the Income Tax Act, 1962 (Act No 58 of 1962), read in conjunction with section 231(4) of the Constitution of the Republic of South Africa, 1996 (Act No 108 of 1996), it is hereby notified that the Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income set out in the Schedule to this Notice has been entered into with the Government of the Republic of Mauritius and has been approved by Parliament in terms of section 231(2) of the Constitution.
AGREEMENT BETWEENMarch 13th, 2012
FiledMarch 13th, 2012
ContractFebruary 17th, 2010
FiledFebruary 17th, 2010The Federal Republic of Germany and the Republic of Ghana, desiring to promote their economic relations through the conclusion of an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, on capital and on capital gains, have agreed as follows:
Double Taxation Relief (Between the Federal Republic Of Nigeria and the Government of Romania) Order 1997February 17th, 2010
FiledFebruary 17th, 2010WHEREAS it is provided by section 45(1) of the Companies Income Tax Act, section 38(1) of the Personal Income Tax Act and section 61(1) of the Petroleum Profits Tax Act that if the Minister of Finance by Order declares that arrangements specified in the Order have been made with the Government of any country outside Nigeria with a view to affording relief from double taxation in relation to taxes imposed under the provisions of the Companies Income Tax Act, the Personal Income Tax Act and the Petroleum Profits Tax Act, and any tax of a similar character imposed by the laws of that country and that it is expedient that those arrangements shall have effect notwithstanding anything in those enactment.