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Double Taxation Agreements


STATUS OF DOUBLE TAXATION AVOIDANCE AGREEMENT (DTAA’S) AND TAX INFORMATION EXCHANGE AGREEMENTS (TIEA’S)

1. DOUBLE TAXATION AVOIDANCE AGREEMENTS

 i) In force

Country

Date of Signature

South Africa

November 2004, replacing DTA signed in 1973

Mauritius

1995

United Kingdom

December 1968, replacing DTA signed in 1949

Seychelles

2015 

Republic of China on Taiwan

7 September 1998; effective date - 13 February 2017

 

ii)Signed but not ratified

  • Botswana

iii) Negotiated but no yet signed

  • Malawi - DTA
  • Lesotho - DTA
  • United Arab Emirates (UAE) -DTA
  • Mauritius (re-negotiated)
  • Protocol on exchange of information with South Africa

iv)Treaties under negotiation

  • Qatar

v) To be negotiated

  • Tax information exchange agreement with USA

2. TAX INFORMATION EXCHANGE AGREEMENT

i) In force

  • Isle of Man
  • States of Guernsey

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