Common Contracts
2 similar Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion contracts
AGREEMENTAgreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion • January 27th, 2010
DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
INCOME TAX ACT, 1962Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion • February 10th, 2009
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 (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 and on capital gains set out in the Schedule to this Notice has been entered into with the Government of the Federal Republic of Nigeria and has been approved by Parliament in terms of section 231(2) of the Constitution.
