Double Taxation Agreement Between Rwanda And South Africa Pdf

The new double taxation agreement between South Africa and Rwanda (“DBA”) entered into force on 3 August 2010 and covers the normal tax for subsequent financial years. It should be noted that the Rwandan shareholder who receives dividends from South Africa will not benefit from relief after the entry into force of the dividend account tax for shareholders in 2011 (which replaces the secondary corporate tax), given that the DBA does not lower the proposed rate of 10%. “Technical costs” means any payment made to a person, other than an employee of the person making the payments, in return for a service of a technical, managerial or advisory nature, unless the payment is limited to the reimbursement of the actual costs incurred by that person in providing services. “Lexology/kiosk is an extremely useful resource. Getting it definitely makes my life a lot easier.”