Singapore-South Africa tax treaty enters into force

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A new Singapore-South Africa tax treaty entered into force on December 16, Singapore’s Ministry of Finance has announced.

The treaty, which was signed on November 30, will have an effective date of January 1, 2017.

The treaty replaces the countries’ 1996 agreement, updating provisions on permanent establishments, lowering the withholding tax rate for dividends, and modifying the tax treatment of capital gains.

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