South Africa’s Exit Charge Overridden by the Luxembourg-South Africa Income and Capital Tax Treaty (1998)

Journal
Mazansky, E.
Luxembourg; South Africa
Bulletin for International Taxation 2012 (Volume 66), No. 7
PriceUSD 45

The author, in this article, reports on the recent South African case of C:SARS v. Tradehold Limited (2012), in which it was held that the country’s exit charge was overridden by the Luxembourg-South Africa Income and Capital Tax Treaty (1998).