double taxation agreement

SI 2016-040 - Proclamation 3 of 2016 - Zim-South Africa Agreement for the Avoidance of Double Taxation

PREAMBLE

The Government of the Republic of South Africa and the Government of the Republic of Zrmbabwe;
DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income;
HAVE AGREED AS FOLLOWS:

ARTICLE 1
PERSONS COVERED

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

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