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Exchange of information agreement between South Africa and St. Kitts and Nevis signed On 17 April 2015, South Africa and St. Kitts and Nevis signed an exchange of information agreement relating to tax matters, in Basseterre, St Kitts and Nevis. Further details will be reported subsequently. Treaty texts are published in the Treaties collection on IBFD’s Tax Research Platform, as available. |
COMMENT Tax arbitration via new double tax treaties is on the increase. Hence, knowledge of international arbitration is important. Take a look at the following
*For clarity, the term Double Tax Treaty (DTT) used in this article has the same meaning as Double Tax Agreement (DTA). Double Tax Treaties (DTTs)
April/May 2015[1] Impact of FATCA on Cook Islands Entities[2] TABLE OF CONTENTS Background The key differences between FATCA and IGA Models 1 and 2
Country Surveys – these require an IBFD subscription Botswana by Jude Amos(Reviewed up to 14 June 2019)Corporate TaxationGeneral anti-avoidance rules amended.Transfer pricing rules introduced.Thin capitalization rule replaced by rule based on a
Mutual Agreement Procedures (MAP) are key mechanisms that ensure fair tax treatment in international transactions. They help resolve conflicts between tax authorities, avoiding double taxation and promoting business growth.
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