DT17419 - DT: South Africa: double taxation agreement, Article 20: Other income

This Agreement applies in the UK up to 31 March 2003 (CT) and 2002/3 (IT) and in South Africa up to 31 December 2002. For later periods see “New treaties/protocols in force” on the left-hand bar on the DT manual.

Any income not dealt with in the foregoing provisions of this Convention derived by a resident of a Contracting State who is subject to tax there in respect thereof shall be subjected to tax only in that State.