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South Africa decisions
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ABC Limited v Comissioner for the South African Revenue Service (14302) [2020] ZATC 18 (31 August 2020)
The Tax Court dismissed an application to compel discovery of MAP documents, holding they were not relevant to the pleaded issues in the tax appeal.
ABC Proprietary Limited v Commissioner for the South African Revenue Services (14287) [2019] ZATC 9; 82 SATC 144 (12 June 2019)
The court found that the wording of the double taxation agreements between South Africa and the Netherlands, Sweden, and Kuwait is clear and unambiguous. The MFN clause in the Netherlands DTA is triggered when South Africa affords more favourable treatment to another contracting state, regardless of whether such treatment arises from agreements concluded before or after the Netherlands DTA. The subsequent agreement with Sweden incorporated a provision that residents of Sweden would receive the same preferential treatment as any other contracting state, irrespective of timing. Since Kuwait alr…
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