Tax Treaties and Double Non-Taxation: The Case of New Zealanders Investing in Immovable Property in South Africa
K.J. Holmes, J. Roeleveld & C. West, Tax Treaties and Double Non-Taxation: The Case of New Zealanders Investing in Immovable Property in South Africa, 65 Bull. Intl. Taxn. 4/5 (2011), Journals IBFD.
Posted: 18 Nov 2016
Date Written: March 2, 2011
Abstract
This article considers double non-taxation in relation to the New Zealand–South Africa tax treaty. It addresses the application of South African withholding tax to a New Zealand resident disposing of immovable property in South Africa and concludes with some recommendations as to how to rectify the deficiencies revealed.
Suggested Citation: Suggested Citation
Holmes, Kevin and Roeleveld, Jennifer and West, Craig, Tax Treaties and Double Non-Taxation: The Case of New Zealanders Investing in Immovable Property in South Africa (March 2, 2011). K.J. Holmes, J. Roeleveld & C. West, Tax Treaties and Double Non-Taxation: The Case of New Zealanders Investing in Immovable Property in South Africa, 65 Bull. Intl. Taxn. 4/5 (2011), Journals IBFD., Available at SSRN: https://ssrn.com/abstract=2870676
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.