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Exchange of information conventions / agreements between SA and the USA
- 17 November 2016
- SARS
Important:
This article is based on tax law for the tax year ending 28 February 2016.
Author: SARS
The Competent Authorities of the Republic of South Africa and the United States of America have signed Exchange of Information Conventions or Agreements or Standards which are divided into these categories:
USA FATCA Intergovernmental Agreement. This Agreement date of entry into force is 28 October 2014. All relevant documents on the USA's Foreign Account Tax Compliance Act (FATCA) are available on - http://www.treasury.gov/resource-center/tax-policy/treaties/Pages/FATCA.aspx
- Multilateral Mutual Administrative Assistance (MAA) Conventions / Agreements
- Bilateral Tax Information Exchange Agreements (TIEAs)
- Standard for Automatic Exchange of Financial Account Information in Tax Matters (CRS)
This Arrangement’s date of entry into force is 20 October 2015 and all relevant documents are now available on the SARS website.
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