Certain types of British visitors are subject to special treatment under a double taxation agreement, such as students, teachers or overseas government officials. (d) If the person is a national of the two contracting states or one of those contracting states, the competent authorities of the contracting states resolve the matter by mutual agreement. (2) When a contracting state profits from a state enterprise in the profits of a state enterprise – and taxes accordingly – on which a firm of the other contracting state was taxed in that other state, are the profits that the company of the first state would have incurred if the conditions imposed between the two enterprises had been made between independent enterprises that would have been made between independent enterprises. , this other state is making an appropriate adjustment to the amount of tax on these profits. The other provisions of this Convention must be given due consideration when determining this correction and the competent authorities of the contracting states consult, if necessary. 3. Paragraphs 1 and 2 of this article do not apply to the income that a resident of a contracting state produces from activities under paragraphs 1 and 2 of this article, where the visit to that other state is supported, in whole or in part, by public funds of the first contracting state. , a political sub-direction or local authority of the latter or takes place as part of an agreement or cultural arrangement between the governments of the contracting states. In this case, income is taxable only in the first contracting state. South Africa does not have a social security system as such. However, similar contributions apply, for example.
B unemployment insurance contributions (1 per cent for the employer, 1 per cent for the employee, capped), contributions for qualification (1 per cent for the employer, not capped) and compensatory wage contributions (rates varying by branch). South Africa has not entered into totalization agreements. (i) the term “international traffic”: any transport by boat or aircraft operated by a company in a contracting state, unless the vessel or aircraft is operated only between locations in another contracting state; The method of double taxation “relief” depends on your exact circumstances, the nature of the revenue and the specific wording of the contract between the countries concerned. I have the honour of referring to the agreement signed today between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of South Africa to avoid double taxation and prevent tax evasion with respect to income and capital gains taxes and to present, on behalf of the United Kingdom Government. , the following proposal. If this proposal is acceptable to the Government of the Republic of South Africa, I have the honour of proposing that this communication and Your Excellency`s response on this matter be considered an agreement between the two governments on this issue, which will come into force at the same time as the Convention enters into force. This means that migrants from the UK may have to take into account two or three tax laws: UK tax legislation; The other country`s tax laws; Double taxation agreement between the UK and the other country.