Tax Treaties and Double Non-Taxation: The Case of New Zealanders Investing in Immovable Property in South Africa

Journal
Holmes, K.; Roeleveld, J.; West, C.
New Zealand; South Africa
Bulletin for International Taxation 2011 (Volume 65), No. 4/5
PriceUSD 45

This article considers double non-taxation in relation to the New Zealand–South Africa tax treaty. It addresses the application of South African withholding tax to a New Zealand resident disposing of immovable property in South Africa and concludes with some recommendations as to how to rectify the deficiencies revealed.