13 January 2016 South Africa concludes double taxation agreement with United Arab Emirates Details of the double taxation agreement (treaty) between South Africa and the United Arab Emirates (UAE) signed on November 23, 2015 have become available. At this time it is not known when the treaty will be effective. However, since the treaty articles dealing with source taxation generally apply from the first day of January following the date upon which this treaty enters into force, the provisions of the DTA cannot apply before January 1, 2017. A Tax Alert prepared by Ernst & Young South Africa, and attached below, provides additional details. Document ID: 2016-0083 |
