The new income tax treaty between South Africa and Zimbabwe reportedly entered into force on 1 December 2016. The treaty, signed 4 August 2015, replaces the 1965 income tax treaty between the two countries. Taxes Covered The treaty covers South African normal tax, dividends tax, withholding tax on royalties, tax on foreign entertainers and sportspersons, and withholding tax on interest. It covers Zimbabwean income tax, non-resident shareholders' tax, non-residents' tax on fees, non-residents' tax on royalties, capital gains tax, and residents' tax on interest. Residence If a company is considered resident in both Contracting States, the competent authorities will determine...