South Africa Tax Agency Posts Synthesized Text of DTA, Protocol With Indonesia

The South African Revenue Service April 17 posted a synthesized text of the 1997 DTA and protocol with Indonesia, and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Jan. 1, 2023. The MLI applies from: 1) Jan. 1, 2024, for withholding taxes; 2) taxable periods beginning on or after June 27, 2024, for all other taxes in South Africa; and 3) taxable periods beginning on or after Jan. 1, 2025, for all other taxes in Indonesia. The synthesized text is to facilitate the application of the MLI ...