Tax Treaty Case Law around the Globe 2015
1. Aufl. 2016
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S. 333South Africa: Retrospectivity of Treaty Clauses Regarding Assistance in the Collection of Taxes and the Preservation of Assets
Craig West/Jennifer Roeleveld
I. S. 334Introduction
The High Court of South Africa handed down its decision 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. 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.
II. Facts of the case
The case concerns a request for assistance for tax collection and preservation of assets in South Africa on behalf of the Australian Tax Office (ATO) in terms of the Double Tax Convention (DTC) of 1 July 1999 as amended by Protocol signed on 31 March 2008. Both the DTC and Protocol had been ratified and formed part of South African ...