South Africa: Retrospectivity of Treaty Clauses Regarding Assistance in the Collection of Taxes and the Preservation of Assets

R.J. Vann et al., Tax Treaty Case Law around the Globe 2015 (M. Lang et al. eds., IBFD 2016), Online Books IBFD.

Posted: 21 Nov 2016

See all articles by Craig West

Craig West

International Bureau of Fiscal Documentation (IBFD); University of Cape Town

Jennifer Roeleveld

Independent; University of Cape Town

Date Written: June 1, 5

Abstract

The High Court of South Africa handed down its decision[2] in the matter of Commissioner for the South African Revenue Service v Mark Krok and Jucool Enterprises Inc. on 31 January 2014.

This case represents one of the first for South Africa regarding a request under a double tax treaty for assistance in the collection of taxes and the conservancy of assets, in this case between Australia and South Africa.[3] The case went to appeal and was heard at the Supreme Court of Appeal on 15 May 2015 as Mark Krok and Another v Commissioner for the South African Revenue Service under case numbers 20230/2014 and 20232/2014. At the time of writing the Supreme Court judgment is pending.

Suggested Citation

West, Craig and Roeleveld, Jennifer, South Africa: Retrospectivity of Treaty Clauses Regarding Assistance in the Collection of Taxes and the Preservation of Assets (June 1, 5). R.J. Vann et al., Tax Treaty Case Law around the Globe 2015 (M. Lang et al. eds., IBFD 2016), Online Books IBFD., Available at SSRN: https://ssrn.com/abstract=2870672

Craig West (Contact Author)

International Bureau of Fiscal Documentation (IBFD) ( email )

Rietlandpark 301
Amsterdam, 1019 DW
Netherlands

HOME PAGE: http://www.ibfd.org/IBFD-Profiles/Craig-West

University of Cape Town ( email )

Private Bag X3
Rondebosch, Western Cape 7701
South Africa

HOME PAGE: http://www.tax.uct.ac.za/aprof-craig-west

Jennifer Roeleveld

Independent ( email )

University of Cape Town ( email )

Private Bag X3
Rondebosch, Western Cape 7701
South Africa
+27823354157 (Phone)

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