The Double Taxation Relief and International Tax Enforcement (South Africa) Order 2011

• Citation: S.I. 2011/2441
• Sections: 2

Section 1 Citation

This Order may be cited as the Double Taxation Relief and International Tax Enforcement (South Africa) Order 2011.

Section 2 Double taxation and international tax enforcement arrangements to have effect

It is declared that—

(a) the arrangements specified in the Protocol set out in the Schedule to this Order, which amend the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (South Africa) Order 2002 , have been made with the Government of the Republic of South Africa;

(b) the arrangements have been made with a view to affording relief from double taxation in relation to income tax, corporation tax, capital gains tax and taxes of a similar character imposed by the laws of the Republic of South Africa and for the purpose of assisting international tax enforcement; and

(c) it is expedient that those arrangements should have effect.