Interface language: English. Document language: English (EN).
de-south-africa-2008-not-in-force · EN
EN · Physical source page 3
Complete native lines of physical PDF page 3. Page-number furniture is retained. Source coordinate order, not a facsimile or human-verified typography.
PDF 3 · en-pdf-003-line-002from the alienation of movable or immovable property‚ taxes on the total amounts of
PDF 3 · en-pdf-003-line-003wages or salaries paid by enterprises‚ as well as taxes on capital appreciation.
PDF 3 · en-pdf-003-line-004(3) The existing taxes to which this Agreement shall apply are in particular:
PDF 3 · en-pdf-003-line-006in the Federal Republic of Germany:
PDF 3 · en-pdf-003-line-007i. the income tax (Einkommensteuer);
PDF 3 · en-pdf-003-line-008ii. the corporation tax (Körperschaftsteuer);
PDF 3 · en-pdf-003-line-009iii. the capital tax (Vermögensteuer); and
PDF 3 · en-pdf-003-line-010iv. the trade tax (Gewerbesteuer);
PDF 3 · en-pdf-003-line-011including the supplements levied thereon;
PDF 3 · en-pdf-003-line-012(hereinafter referred to as ”German tax”);
PDF 3 · en-pdf-003-line-014in South Africa:
PDF 3 · en-pdf-003-line-015i. the normal tax;
PDF 3 · en-pdf-003-line-016ii. the secondary tax on companies; and
PDF 3 · en-pdf-003-line-017iii. the withholding tax on royalties;
PDF 3 · en-pdf-003-line-018(hereinafter referred to as ”South African tax”).