From Colonialism to Apartheid: International Influence on Tax Treaties in South Africa (1932–1990)
West, C. 2016. From Colonialism to Apartheid: International influence on tax treaties in South Africa (1932-1990). (In Hattingh, J., Roeleveld, J. and West, C. (eds.), Income Tax in South Africa: The First 100 Years: 1914-2014 Cape Town, South Africa: Juta & Co Ltd ISBN 9781485107798
Posted: 21 Nov 2016
Date Written: November 10, 2014
Abstract
This paper focuses on the agreements and treaties entered into for the relief of income tax, death duties and double taxation of air and sea transport in the period 1932 to 1990. The paper excludes from its scope customs (for example, the Agreement between the Union of South Africa and Southern Rhodesia) and other trade agreements. The year 1990 appears to be a logical cut-off. As the dismantling of apartheid and the unbanning of the African National Congress took place, there appears to have been greater engagement with South Africa and a large number of treaties (mainly income tax) were entered into from 1992 or thereabouts. This sudden explosion of treaties clearly signalled the anticipation of trading partners to re-enter the South African economy.
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