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

See all articles by Kevin Holmes

Kevin Holmes

Victoria University of Wellington - School of Accounting & Commercial Law

Jennifer Roeleveld

Independent; University of Cape Town

Craig West

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

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

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

Kevin Holmes

Victoria University of Wellington - School of Accounting & Commercial Law ( email )

Victoria University of Wellington
PO Box 600
Wellington, 6140
New Zealand
6444635968 (Phone)
6444635076 (Fax)

HOME PAGE: http://www.victoria.ac.nz/sacl/staff/kevin-holmes.aspx

Jennifer Roeleveld

Independent ( email )

University of Cape Town ( email )

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

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

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