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A critical analysis of the impact of the MLI in the determination of corporate residency in South Africa: a synthesis of a hierarchy of factors to used for resolving dual residency under map
South Africa was a signatory to the Multilateral Instrument (“MLI”) on 7 June 2021. South Africa has deposited its ratified, accepted, and approved MLI and list of reservations and notification with the OECD on 30 September 2022. The MLI applies from 1 January 2023 in South Africa. In alignment with...
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| Language: | English English |
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Department of Finance and Tax
2026
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