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
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.
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