13 September 2016

South Africa-Chile double taxation agreement enters into force

The South African Revenue Service (SARS) announced on September 9, that the South Africa-Chile double taxation agreement (DTA) was approved by Parliament in terms of section 231(2) of the Constitution. The date of entry into force is August 11, 2016, while the DTA generally applies from January 1, 2017.

A Tax Alert prepared by Ernst & Young South Africa, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-1536

Document ID: 2016-1536