• Malta - South Africa
    Amending protocol signed

    27-08-2012

    Malta and South Africa signed an amending protocol to their Income Tax Treaty on 24 August 2012.

    The amending protocol will come into force after the two countries exchange ratification instruments.

    As per the amending protocol, withholding tax on dividend payments will be amended as follows:

    1. Withholding tax on dividend payments from Malta to South Africa - 0% withholding tax

    2. Withholding tax on dividend payments from South Africa to Malta:
      • 5% if the beneficial owner is a company which holds at least 10% of the capital of the company paying the dividends.
      • 10% in all other cases.
    Back to News
    Related Topics:

Cyprus Self-Managed Alternative Investment Funds with Limited Number of Persons (AIFLNP) - Compliance Calendar Have you ever been in a situation where although you have the competency to perform a task you are unsure what the totality of the task might be? This situation can arise when numerous regulatory requirements are imposed on an organisation and further exacerbated by the almost exponential increase in the velocity of change of these requirements.

Read more
Follow Us
Specialist writers View All
Copyright © 2012 - 2019 Offtax Ltd. All rights reserved. Compare Countries News & Articles About Join Us Directory Contact Us