RETAINED RECORD: NON-OPERATIVE / NOT IN FORCE · NICHT IN KRAFT · 2008 source edition
Source edition / Quellenfassung

Interface language: English. Document language: English (EN).

de-south-africa-2008-not-in-force · EN

Article 20 Other Income

2024 protocol not incorporatedUnreviewed · applicability unverified

All 30 articles

Source paragraph 1

(1) Items of income of a resident of a Contracting State‚ wherever arising‚ not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State.

Source paragraph 2

(2) The provisions of paragraph 1 shall not apply to income‚ other than income from immovable property‚ if the recipient of such income‚ being a resident of a Contracting State‚ carries on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect of which the income is paid is effectively connected with such permanent establishment. In such case‚ the provisions of Article 7 shall apply.

Disclaimers

Unreviewed source publication; current applicability has not been verified.

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