International Tax Agreements as at 28 February 2013

Status
Jurisdiction/Grouping Type Negotiation Signed Ratified in SA Fully Ratified Government Gazette Date of Entry Into Force
ATAF Multilateral X - - - - -
Algeria Full - - - X 21303 dd 21/06/2000 12/06/2000
Andorra TIEA X - - - - -
Argentina TIEA X - - - - -
Australia Full - - - X 20761 dd 24/12/1999 21/12/1999
Austria Full - - - X 17965 dd 30/04/1997 06/02/1997
Bahamas TIEA - - - X 35736 dd 11/10/2012 25/05/2012
Bangladesh Full X - - - - -
Barbados TIEA X - - - - -
Belarus Full - - - X 25914 dd 15/01/2004 29/12/2003
Belgium Full - - - X 19437 dd 02/11/1998 09/10/1998
Belize TIEA X - - - - -
Bermuda TIEA - - - X 35048 dd 27/02/2012 08/02/2012
Botswana Full - - - X 26342 dd 12/05/2004 20/04/2004
Brazil Full - - - X 29073 dd 28/07/2006 24/07/2006
British Virgin Islands TIEA X - - - - -
Brunei Darussalam TIEA X - - - - -
Bulgaria Full - - - X 27517 dd 22/04/2005 27/10/2004
Cameroon Full X - - - - -
Canada Full - - - X 17985 dd 07/05/1997 30/04/1997
Cayman Islands TIEA - - - X 35043 dd 21/02/2012 23/02/2012
Chile Full - 11/07/2012 - - - -
Cook Islands TIEA X - - - - -
Croatia Full - - - X 18460 dd 21/11/1997 07/11/1997
Cuba Full X - - - - -
Cyprus Full - - - X 19638 dd 22/12/1998 08/12/1998
Czech Republic Full - - - X 18603 dd 07/01/1998 03/12/1997
Czech Republic (New) Full X - - - - -
Democratic Republic of Congo Full - - - X 35805 dd 24/10/2012 18 July 2012
Denmark Full - - - X 16891 dd 22/12/1995 21/12/1995
Egypt Full - - - X 19706 dd 22/01/1999 16/12/1998
Estonia Full X - - - - -
Ethiopia Full - - - X 28494 dd 10/02/2006 04/01/2006
Finland Full - - - X 16862 dd 01/12/1995 12/12/1995
France Full - - - X 16681 dd 27/09/1995 01/11/1995
Gabon Full - - X - - -
Georgia TIEA X - - - - -
Germany Full - - - X 3898 dd 25/05/1973 28/02/1975
Germany (New) Full - - X - - -
Ghana Full - - - X 29856 dd 18/05/2007 23/04/2007
Gibraltar TIEA - 02/02/2012 - - - -
Greece Full - - - X 24996 dd 03/03/2003 14/02/2003
Grenada Full - - - Note 1 - -
Guernsey TIEA - - - X 35040 dd 17/02/2012 26/02/2012
Hong Kong Full X - - - - -
Hungary Full - - - X 17438 dd 13/09/1996 05/05/1996
India Full - - - X 18545 dd 12/12/1997 28/11/1997
Indonesia Full - - - X 19766 dd 16/02/1999 23/11/1998
Iran Full - - - X 19637 dd 22/12/1998 23/11/1998
Ireland Full - - - X 18552 dd 15/12/1997 05/12/1997
Isle of Man TIEA X - - - - -
Isle of Man Full X - - - -
Israel Full - - - X 6577 dd 13/07/1979 27/05/1980
Italy Full - - - X 19823 dd 08/03/1999 02/03/1999
Jamaica TIEA X - - - - -
Japan Full - - - X 18391 dd 27/10/1997 05/11/1997
Jersey TIEA - - - X 35042 dd 21/02/2012 29/02/2012
Kenya Full - - X - - -
Korea Full - - - X 16918 dd 26/01/1996 07/01/1996
Kuwait Full - - - X 29815 dd 20/04/2007 25/04/2006
Latvia Full X - - - - -
Leichtenstein TIEA X - - - - -
Lesotho Full - - - X 17948 dd 22/04/1997 09/01/1997
Lesotho (New) Full X - - - - -
Liberia TIEA - 07/02/2012 - - - -
Lithuania Full X - - - - -
Luxembourg Full - - - X 21852 dd 06/12/2000 08/09/2000
Macao SAR TIEA X - - - - -
Madagascar Full X - - - - -
Malawi Full - - - X 1479 dd 13/08/1971 02/09/1971
Malawi (New) Full X - - - - -
Malaysia Full - - - X 29021 dd 13/07/2006 17/03/2006
Malta Full - - - X 18461 dd 21/11/1997 12/11/1997
Marshall Islands TIEA X - - - - -
Mauritius Full - - - X 18111 dd 02/07/1997 20/06/1997
Mauritius (New) Full X - - - - -
Mexico Full - - - X 33460 dd 24/08/2010 22/07/2010
Monaco TIEA X - - - - -
Morocco Full X - - - - -
Mozambique Full - - - X 31983 dd 13/03/2009 19/02/2009
Namibia Full - - - X 19780 dd 19/02/1999 11/04/1999
Namibia (New) Full X - - - - -
Netherlands - - - - X 31797 dd 23/01/2009 28/12/2008
New Zealand Full - - - X 26798 dd 17/08/2004 23/07/2004
Nigeria Full - - - X 31241 dd 22/07/2008 05/07/2008
Norway Full - - - X 17504 dd 15/10/1996 12/09/1996
Oman Full - - - X 25913 dd 15/01/2004 29/12/2003
OECD & Council of Europe Multilateral - 03/11/2011 - - - -
Pakistan Full - - - X 19849 dd 17/03/1999 09/03/1999
Peoples' Republic of China Full - - - X 22041 dd 02/02/2001 07/01/2001
Poland Full - - - X 17201 dd 16/05/1996 05/12/1995
Portugal Full - - - X 31720 dd 23/12/2008 22/10/2008
Qatar Full X - - - - -
Republic of China (Taiwan) Full - - - X 17408 dd 03/09/1996 12/09/1996
Romania Full - - - X 16680 dd 27/09/1995 21/10/1995
Russian Federation Full - - - X 21395 dd 20/07/2000 26/06/2000
Rwanda Full - - - X 33475 dd 27/08/2010 03/08/2010
St Kitts and Nevis TIEA X - - - - -
St Marten TIEA X - - - - -
Samoa TIEA - 26/07/2012 - - - -
San Marino TIEA - - - X 34936 dd 25/01/2012 28/01/2012
Saudi Arabia Full - - - X 31796 dd 23/01/2009 01/05/2008
SADC Multilateral X - - - - -
Senegal Full X - - - - -
Serbia Full X - - - - -
Seychelles Full - - - X 25646 dd 30/10/2003 29/07/2002
Sierra Leone Full - - - Note 1 - -
Singapore Full - - - X 18599 dd 02/01/1998 05/12/1997
Singapore (New) Full X - - - - -
Slovak Republic
 Full - - - X 20409 dd 25/08/1999 30/06/1999
Spain Full - - - X 30837 dd 12/03/2008 28/12/2007
Sri Lanka Full X - - - - -
Sudan Full - - X - - -
Swaziland Full - - - X 27637 dd 01/06/2005 08/02/2005
Sweden Full - - - X 16890 dd 27/12/1995 25/12/1995
Switzerland Full - - - X 31967 dd 06/03/2009 27/01/2009
Tanzania Full - - - X 30039 dd 04/07/2007 15/06/2007
Thailand Full - - - X 17409 dd 03/09/1996 27/08/1996
Tunisia Full - - - X 20728 dd 15/12/1999 10/12/1999
Turkey Full - - - X 29464 dd 11/12/2006 06/12/2006
Turks and Caicos Islands TIEA X - - - - -
Uganda Full - - - X 22313 dd 24/05/2001 09/04/2001
Ukraine Full - - - X 27150 dd 10/01/2005 29/12/2004
United Arab Emirates Full X - - - - -
United Kingdom Full - - - X 24335 dd 31/01/2003 17/12/2002
United States of America Full - - - X 18553 dd 15/12/1997 28/12/1997
Uruguay TIEA X - - - - -
Vietnam Full X - - - - -
Zambia Full - - - X 174-1956 & 60-1960 31/08/1956
Zambia (New) Full X - - - - -
Zimbabwe Full - - - X 1234 dd 24/09/1965 03/09/1965
Zimbabwe (New) Full X - - - - -
Note 1: 1946 Double taxation agreement with the United Kingdom extended to cover this jurisdiction.

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