South Africa

South Africa has 79 tax agreements in force as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

South Africa signed the MLI in 2017. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect. South Africa has not listed its agreements with Germany, Grenada, Sierra Leone and Zambia. These agreements will therefore not, at this stage, be modified by the MLI.

South Africa indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreements with Germany, Malawi* and Zambia.

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

South Africa is currently developing a plan, in consultation with the Secretariat, for the implementation of the minimum standard in its agreements with Grenada and Sierra Leone.

← 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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