Common Contracts

NOTICE

February 9th, 1998

• Filed
  February 9th, 1998

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 Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income an capital gains set out in the Schedule to this Notice has been entered into with the United States of America and has been approved by Parliament in terms of section 231(2) of the Constitution.