South Africa United Kingdom Double Tax Agreement

(a) the provisions laid down in Part I of the List to this Decision and in the exchanges of notes, which constitute an agreement in accordance with Part II of this Annex, have been adopted with the Government of the Republic of South Africa with a view to granting an exemption from double taxation in the field of income tax, corporation tax or capital gains tax and similar taxes levied in accordance with the laws of the Republic of South Africa; 4. The competent authorities of the Contracting States may communicate directly with each other with a view to reaching an agreement within the meaning of the preceding paragraphs. Every double taxation treaty is different, although many very similar guidelines follow, even if the details are different…