Tax Treaty
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New double tax agreement between Mauritius and Kenya
Following a tumultuous start, a new Double Taxation Agreement (DTA) has been ratified between Kenya and Mauritius. While some details still need to be finalised, this bodes well for investors who want to diversify their portfolios into Africa. Background: Why the previous treaty was not finalised The original treaty became…
South Africa 183 Day Exemption & CFC Update
South Africa 183 Day Exemption & CFC Update: In previous blogs, we had raised the prospect of changes to South Africa’s domestic Income Tax legislation. Of importance, was the proposed withdrawal of the tax exemption for South African tax residents who worked outside of South Africa for a sufficient period.…
Ireland Ghana Tax Treaty Negotiations Concluded.
In an announcement on the 18th August 2016 the Ireland announced that it had concluded negotiations on a new DTT with Ghana. No details of the treaty itself are yet available. This adds to the 9 existing treaties that Ghana has concluded most of which are with European countries. It…
Hong Kong And China Sign The 4th Protocol To The Double Tax Treaty
Hong Kong and China signed a protocol to the double tax treaty between them in April 2015. That protocol has come into force with effect from 29 December 2015. The protocol amends the existing treaty as follows: Profits from the operation of ships or aircraft in the other country will…
The 4th Protocol To The Treaty Between Hong Kong And China Enters Into Force
Hong Kong and China signed a protocol to the double tax treaty between them in April 2015. That protocol has come into force with effect from 29 December 2015. The protocol amends the existing treaty as follows: Profits from the operation of ships or aircraft in the other country will…