The Multilateral Instrument (MLI) & Double Tax Agreements (DTAs)
Doing business cross border creates a number of business and tax issues which are often very complex and interrelated. Amongst other things, the impact of the application of a DTA (also referred to as tax treaties), must be considered in order to determine the tax consequences of cross-border transactions.
The MLI was ratified by the South African Parliament on 30 September 2022 for implementation on 1 January 2023. The MLI applies alongside existing DTAs and modifies their application in order to implement the OECD’s Base Erosion Profit Shifting measures.
The ratification of the MLI adds to the level of complexity to the interpretation and application of South African tax treaties.
The purpose of this webinar series is to guide you through the complex task of understanding the interpretation of tax treaties and the effect of the MLI on South African tax treaties.
CPD/CPE: 3 hours
Cost: R1 207.50 (incl. VAT) per person