The South Africa Revenue Service (SARS) has published the synthesized texts of the tax treaties with Finland, India, Ireland, Japan, Lesotho, and Luxembourg as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 1995 South Africa-Finland tax treaty: with respect to taxes withheld at source on...