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

The South African Revenue Service April 17 posted a synthesized text of the 2006 DTA and protocol with Portugal, 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, 2023, for withholding taxes; and 2) taxable periods beginning on or after July 1, 2023, for all other taxes. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [South Africa, South African Revenue Service, 04/17/26]

Reference: View Synthesized text of Portugal-South ...