In the tax context, the procedure for the recognition of a Double Tax Agreement is provided in ITA, s 108. ITA, s 108(1)–(2) makes provision for the National Executive to enter into agreements with other countries to prohibit double taxation of the same income or capital and for the avoidance of fiscal evasion.
Provision is also made in the Constitution of the Republic of South Africa 1996 (Constitution) with respect to the authority of international agreements, or treaties, in our law. This is provided for in s 231 of the Constitution which provides the constitutional basis for the incorporation of international agreements in South African domestic law. South Africa is bound only once a Double Tax Agreement has been approved by both houses of Parliament and published in the Government
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