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 |
November 2004, replacing DTA signed in 1973 |
|
1995 |
|
December 1968, replacing DTA signed in 1949 |
|
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