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South Africa Updates Status Overview of all DTAs and Protocols to Includes BEPS MLI

09 March 2021

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Treaty Development

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South Africa-OECD

The South African Revenue Service (SARS) has published an updated Status overview of all DTAs and Protocols dated 1 March 2021, which includes the addition of an overview of the 37 jurisdictions that have ratified the BEPS MLI and with which South Africa has a tax treaty that will be impacted by the MLI (covered agreements). The information is presented in a table format with columns for the entry into force and effective date for each covered agreement as impacted by the MLI, which will be populated after South Africa deposits its ratification instrument for the MLI.