On 10 March 2022, the South African Revenue Service (SARS) provided a status overview of all the Double Taxation Agreements (DTAs) and Protocols. The purpose of the DTAs between the two tax administrations of two countries is to enable the administrations to eliminate double taxation.
The DTAs and Protocols that are already in force, have been divided into two groups to make navigation easier, namely Africa, and the rest of the world.
The full status on all the DTAs and Protocols:
- whether they are still under negotiation,
- already signed, but not ratified in one of the member states, or
- whether they are in force,
can be viewed on the SARS website.
The DTAs and Protocols are accessible at: