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Hong Kong and South Africa conclude Double Tax Agreement

Hong Kong and South Africa conclude Double Tax Ag...

Hong Kong Tax Alert - Issue 3, January 2015

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Hong Kong financial district

Hong Kong and South Africa concluded a Double Tax Agreement (DTA) which is expected to take effect in 2016. The DTA allocates taxing rights between the two jurisdictions, provides for reduced withholding tax rates and gives investors greater certainty on their potential tax liabilities arising from cross-border activities. In addition, the DTA contains a number of favourable provisions that should encourage closer cooperation between Hong Kong and South Africa. This document summarises the latest developments and their implications for Hong Kong taxpayers.

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