The purpose of the agreements between the two tax administrations of two countries is to enable the administrations to eliminate double taxation.
The Double Taxation Agreements (DTAs) and Protocols that are already in force, have been divided into two groups to make navigation easier, i.e.-
Rest of the world
For a full status on all the DTAs and Protocols, whether they are still under negotiation, already signed, but not ratified in one of the member states, or whether they are in force, please view a status overview document below:
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.
MINIMUM REQUIREMENTS TO REGISTER
The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.