South Africa’s Exit Charge Overridden by the Luxembourg-South Africa Income and Capital Tax Treaty (1998)

Mazansky, E.

South Africa’s Exit Charge Overridden by the Luxembourg-South Africa Income and Capital Tax Treaty (1998)

Journal

Author

Mazansky, E.

Country

Luxembourg; South Africa

Published Date

7 June 2012

Issue

Bulletin for International Taxation 2012 (Volume 66), No. 7

DOI

https://doi.org/10.59403/19zctt6

Document

Go to Tax Research Platform

The author, in this article, reports on the recent South African case of C:SARS v. Tradehold Limited (2012), in which it was held that the country’s exit charge was overridden by the Luxembourg-South Africa Income and Capital Tax Treaty (1998).

Sign In

Single Sign On

South Africa’s Exit Charge Overridden by the Luxembourg-South Africa Income and Capital Tax Treaty (1998)