South Africa: Tax reform with implications for foreigners

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Description

From 1 April 2012, a dividends tax (DT) replaced the Secondary Tax on Companies (STC). The DT rate is 15% on receipt of dividends, whereas STC was imposed on companies (at a rate of 10%) on the declar...

Intervention Details

Intervention Type

FDI: Treatment and operations, nes

MAST Chapter

FDI measures

Implementation date

01 Apr 2012

Revocation date

No revocation date

Implementation level

National

Affected flow

Inward

Announced as temporary

Eligible firms

all

Affected Trading Partners

Graph

Table

Affected Sectors

Affected Products

Threads

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Liberalising Trade Policy Measures

This Thread tracks liberalising trade policy interventions affecting all products. Covering all types of interventions monitored by Global Trade Alert, it highlights how the yearly number of these measures has evolved over time.

Published: 04 Sep 2024

14586

interventions

186

jurisdictions