Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Reservations
Status as of 20/09/2019

South Africa

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 21 November 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, the Republic of South Africa will not provide any form of assistance in relation to the taxes of other Parties included in the following categories of Article 2, paragraph 1:

Article 2, paragraph 1.b.i;
Article 2, paragraph 1.b.ii;
Article 2, paragraph 1.b.iii. E;
Article 2, paragraph 1.b.iii. F; and
Article 2, paragraph 1.b.iv.
Period covered: 01/03/2014 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 21 November 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1.d, of the Convention, the Republic of South Africa will not provide assistance with regard to the service of documents as described in Article 17 of the Convention, for all taxes. This reservation does not apply to the service of documents as described in Article 17, paragraph 3, of the Convention.
Period covered: 01/03/2014 -
Articles concerned : 30


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.