On 8 July 2008, the Netherlands and South Africa signed an amending protocol to the income and capital tax treaty of 10 October 2005. The 2005 treaty has not yet entered into force. The most important changes of the amending protocol include the following: -   the withholding tax on dividends will be 10% on dividends in general, and 5% on dividends if the beneficial owner owns directly at least 10% of the capital of the distributing company; -   a more extensive provision on exchange of information; and -   a modification of the article on the assistance in...