Common Contracts
1 similar Agreement for the Avoidance of Double Taxation contracts
INCOME TAX ACT, 1962Agreement for the Avoidance of Double Taxation • November 1st, 2012
In 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 it is hereby notified that the Agreement for the avoidance of double taxation with respect to taxes on income and on capital set out in the Schedule to this Notice has been entered into with the Federal Republic of Germany and has been approved by Parliament in terms of section 231(2) of the Constitution.
