In addition, double tax agreements have been signed with a number of countries and will come into force as soon as they are ratified. With other countries, double tax agreements have been initialled but have not yet been signed, or are under negotiation or renegotiation.
Agreements are in force with Botswana, Denmark, Finland, France, Germany, Israel, Korea, Lesotho, Malawi, Mauritius, Namibia, The Netherlands, Nicaragua, Romania, Seychelles, Sierra Leone, Swaziland, Sweden, Switzerland, Tanzania, Uganda, United Kingdom, Zambia and Zimbabwe.
Agreements with Belgium, Hungary and Poland have been ratified by South Africa but not by those other countries (as at 31 March 1996).
Agreements with Austria, Canada, Italy, Taiwan and Russia have been signed but not ratified.
New agreements with Botswana, Croatia, the Czech Republic, Malaysia, Mauritius, Malta, Norway, Singapore, Slovakia, Thailand, Turkey and Uganda have been negotiated but not yet signed.
Agreements with Argentina, India, Japan, Luxembourg, Portugal, Tunisia and the United States are in the process of negotiation.
For further information please contact: Werksmans Attorneys Werksmans Chambers, 22 Girton Road, Parktown, Johannesburg 2193 or P.O. Box 927, Johannesburg 2000 South Africa Enquiries: Mr Charles Butler Telephone 27 (011) 488-0000 Telefax 27 (011) 484-3100/3200 E-Mail Address cbutler@werksmans.co.za
