In Delport v Le Roux and Others[1], the court’s judgment, delivered on 24 November 2022, is a r...
New TIEA with Grenada
Monday, 24 April 2017
Grenada is the most recent country to have signed a tax information exchange agreement (TIEA) with South Africa, bringing to 15 the number of TIEAs we have signed. With the exception of Argentina, which isn’t renowned as a tax haven, the rest are commonly recognised as what are now politely called overseas investment centres. What
- Published in International
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Agreement with Swaziland to prevent VAT fraud
Thursday, 23 April 2015
South Africa and Swaziland recently concluded an agreement “on mutual assistance and co-operation and the prevention of fiscal evasion with respect to value-added tax”. Historically, the proximity and porous borders between South Africa and its neighbours have tempted vendors to carry out purported exports to these countries when in fact the goods concerned either never
- Published in International, Value-added tax
Tax information exchange agreement with the Cook Islands
Thursday, 15 January 2015
The tax information exchange agreement between South Africa and the Cook Islands was signed on 25 October 2013 and published in the Government Gazette on 8 January 2015.
- Published in General, Income Tax, International