

The multilateral instrument developed in terms of Action 15 of the OECD/G20 BEPS Project comes into force from 1 January 2023 for South Africa. This article explains the application of the MLI to South African tax treaties.
The multilateral instrument developed in terms of Action 15 of the OECD/G20 BEPS Project comes into force from 1 January 2023 for South Africa. This article explains the application of the MLI to South African tax treaties.
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