Income Tax Act: Convention between South Africa and Mozambique ...

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4 No. 31983 GOVERNMENT GAZETTE, 13 MARCH 2009CONVENTION BETWEEN THE REPUBLIC OF SOUTH AFRICA AND THE REPUBLIC OFMOZAMBIQUE FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OFFISCAL EVASION WITH RESPECT TO TAXES ON INCOMEPreambleThe Republic of South Africa and the Republic of Mozambique desiring to promote andstrengthen the economic relations between the two countries,Have agreed as follows:Article 1Persons CoveredThis Convention shall apply to persons who are residents of one or both of the ContractingStates.Article 2Taxes Covered1 . The eXisting taxes to which this Convention shall apply are:(a)in Mozambique:(i)(ii)the personal income tax (lmposto Sobre 0 Rendimento das PessoasSingulares (IRPS)); andthe corporate income tax (Impasto Sobre a Rendimento das PessoasColectivas (IRPC));(hereinafter referred to as "Mozambican tax"); and(b)in South Africa:(i)(ii)(iii)the normal tax;the secondary tax on companies; andthe withholding tax on royalties; (hereinafter referred to as "South African tax"). 2. The Convention shall apply also to any identical or substantially similar taxes that areimposed by either Contracting State after the date of signature of the Convention in addition to, orin place of, the existing taxes. The competent authorities of the Contracting States shall notifyeach other of any significant changes that have been made in their respective taxation laws.
6 No. 31983 GOVERNMENT GAZETTE, 13 MARCH 2009Article 3General Definitions1. For the purposes of this Convention, unless the context otherwise requires:(a)the term "Mozambique" means the Republic of Mozambique and includes:(i)(ii)(iii)all territories and islands which, in accordance with the laws ofMozambique, constitute the State of Mozambique;the territorial sea of Mozambique; andany area outside the territorial sea of Mozambique including the continentalshelf which, in accordance with international law and the laws ofMozambique, has been or may hereafter be designated, as an area withinwhich the rights of Mozambique with respect to the sea, the sea-bed andsubsoil and their natural resources may be exercised; and(b)(c)(d)(e)the term "South Africa" means the Republic of South Africa and, when used in ageographical sense, includes the territorial sea thereof as well as any area outsidethe territorial sea, including the continental shelf, which has been or may hereafterbe deSignated, under the laws of South Africa and in accordance with internationallaw, as an area within which South Africa may exercise sovereign rights orjurisdiction;the terms "a Contracting State" and "the other Contracting State" meanMozambique or South Africa, as the context requires;the term "business" includes the performance of profeSSional services and of otheractivities of an independent character;the term "company" means any body corporate or any entity that is treated as acompany or body corporate for tax purposes;(1) the term "competent authority" means:(i)(ii)in Mozambique, the Minister of Finance or an authorised representative;andin South Africa, the Commissioner for the South African Revenue Serviceor an authorised representative;(g)(h)(i)the term "enterprise" applies to the carrying on of any business;the terms "enterprise of a Contracting State" and "enterprise of the otherContracting State" mean respectively an enterprise carried on by a resident of aContracting State and an enterprise carried on by a resident of the otherContracting State;the term "international traffic" means any transport by a ship, aircraft or rail or roadtransport vehicle operated by an enterprise of a Contracting State, except whenthe ship, aircraft or rail or road transport vehicle is operated solely between placesin the other Contracting State;
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