South Africa

South Africa has 79 tax agreements in force, as reported in its response to the Peer Review questionnaire.

South Africa signed the MLI in 2017, listing 74 tax agreements.

South Africa is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

South Africa indicated in its response to the Peer Review questionnaire that bilateral negotiations would be used for its agreements with Brazil, Germany, Malawi* and Zambia.

No jurisdiction has raised any concerns about their agreements with South Africa.


← 1. For its agreements listed under the MLI, South Africa is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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