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When will the SA/ Mauritian DTA come into effect?

Monday, 02 March 2015   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

Q: Does somebody know the status of the SA/Mauritian DTA as per the article below? It was supposed to be effective 1 January 2015 but it appears that Mauritius has not signed yet?

A: As at 3 February 2015 SARS still indicate that the protocol (17 May 2013) has been ratified in SA but not by Mauritius. Please note that per section 108(2) of the Income Tax Act the protocol must first be published in the gazette to become law in SA, though in practice the effective date may precede the date of publication.

Disclaimer: Nothing in this query and answer should be construed as constituting tax advice or a tax opinion. An expert should be consulted for advice based on the facts and circumstances of each transaction/case. Even though great care has been taken to ensure the accuracy of the answer, SAIT do not accept any responsibility for consequences of decisions taken based on this query and answer. It remains your own responsibility to consult the relevant primary resources when taking a decision.



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