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International Tax News & Updates

​Here you will find daily news and updates in the area of international tax law.

South Africa issues draft interpretation notes on withholding tax on interest, royalties

3/18/2020

 
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On March 18, 2020, the South African Revenue Service issued for public comments two draft interpretation notes relating to withholding tax on interest and royalties.

The draft interpretation note on Withholding Tax on Interest provides guidance on the interpretation and application of sections 50A to 50H of the Income Tax Act, 1962 relating to withholding tax on interest.

The draft interpretation note on Withholding Tax on Royalties provides guidance on the interpretation and application of sections 49A to 49H relating to withholding tax on royalties. A draft note was previously issued on Withholding Tax on Royalties, however, due to significant changes and alignment it is reissued for a second round of comment, the tax authority said.

The consultation closes on May 29, 2020.

See Consultation Documents

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