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Where a person other than a natural person resides in both Contracting States, the competent authorities shall determine by mutual agreement the place of residence of the person for the purposes of the Treaty. In the absence of an agreement, the person is not entitled to an exemption or exemption from the tax provided for in the agreement. We have a collection of global double taxation treaties in English (and other languages, if available) to help members ask questions. If you are having trouble finding a contract, please call the application team on +44 (0) 20 7920 8620 or email us at library@icaew.com. Our specialized tax databases allow us to provide current and historical tax rates, comparative tables and country surveys. We have recent summaries of the most important facts, as well as detailed analyses of the tax system in countries around the world that cover corporate taxation, individual taxation, companies and investments. Both countries use the imputation method to eliminate double taxation. Provisions are also made for a parsimonious credit for taxes that have been paid, but an exemption or reduction has been granted in accordance with laws that set rules for the promotion of economic development. Tax Information Guide: Major Economies in Africa 2018 Overview of the Tax Environment and Investments in 44 Jurisconsultations across Africa, including this country.
The guide contains income tax rates, withholding tax rates, a list of double taxation treaties, information on other taxes, investment incentives and important business data. Published by Deloitte in May 2018. The agreement covers Lesotho`s taxes levied in accordance with the Tax Act 1993 (as of 18 September 2014) and includes the South African Standard Tax, the withholding tax on dividends, the withholding tax on interest and royalties, as well as the tax on foreign artists and sportsmen. On 24 June 2016, South Africa issued Government Communication No. 749 with effect that the Double Taxation Convention (DBA) between the Republic of South Africa and the Kingdom of Lesotho entered into force on 27 May 2016. Tax Convention List of tax treaties of the Lesotho Revenue Authority with the full text to download in PDF format. PKF Africa Tax Guide 2018-19 Overview of corporate tax and regulatory systems covering important business areas in this region. The guides highlight taxes payable, determining taxable income, foreign tax breaks, withholding tax rates and other issues. Published by PKF in May 2018. ICAEW assumes no responsibility for the content of a website to which there is a hypertext link from this website.
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