Income Tax Act: Protocol amending convention between South Africa and Brazil for avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income (English / Afrikaans)

21st February 2018

In terms of section 108(2) of the Income Tax Act, 1962 (Act No 58 of 1962), read in conjunction with section 231(4) of the Constitution of the Republic of South Africa, 1996, it is hereby notified that  the  Protocol amending  the  agreement for  the  avoidance  of  double  taxation  and  the  prevention  of  fiscal  evasion  with  respect  to  taxes  on income set  out in the Schedule to this Notice has been entered into with the Government of the Federative Republic of Brazil and has been approved by Parliament in terms of section 231(2) of the Constitution.