The first-time income and capital tax treaty and protocol between Spain and South Africa, signed on 23 June 2006, entered into force on 28 December 2007. The treaty generally applies from 1 January 2008, and supersedes the tax treaty on income from shipping and aircraft operations of 16 October 1973. The treaty was concluded in the English and Spanish languages, each text having equal authenticity. The treaty generally follows the OECD Model Convention.
The max…