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| Lowtax Network Sites |
| Lowtax Network Portal:
'Low-tax' business and investment in the top 50 jurisdictions covered in
exceptional detail. |
| Tax News: Global
tax news, continuously updated through the day. |
| Investors Offshore:
The independent offshore and alternative investment guide for expatriates
and the globally aware investor. Sponsored by HSBC
Bank International. |
| Law & Tax
News: Daily news and background data on tax and legal developments
for international business. |
| Offshore-e-com:
A topical guide to offshore e-commerce focused on tax and regulation. |
| Lowtax Library:
One of the web's largest and most authoritative business and investment
information sources. |
| US Tax Network:
The resource for free online US taxation information, covering: corporate
tax, individual tax, international tax, expatriates, sales and e-commerce
tax, investment tax. |
| Personal
Business Tax Guide: Providing essential tax news and information
on business for contractors, entrepreneurs, professionals, small businesses,
artists, sportspersons and entertainers. |
| Offshore Trusts
Guide: OTG publishes news, features and newsletters on the use of
offshore trust structures. |
| TreatyPro: Online
tax treaty resource. |
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| South Africa-San Marino DTA Enters Into Force |
by Lorys Charalambous, Tax-News.com, Cyprus
Tuesday, January 31, 2012
The tax information exchange agreement (TIEA) between South Africa and San
Marino, which was originally signed in Pretoria on March 10 last year, entered
into force on January 28, 2012.
The TIEA, which incorporates the internationally-agreed Organization for Economic
Cooperation and Development standard for the exchange of information for tax
purposes, gives both countries’ tax authorities a greater ability to exchange
taxpayer information and to exchange that information on a wider range of taxes.
It also provides that a tax authority cannot refuse to provide information
solely because it does not require the information for its own domestic purposes.
Information provided shall include, for example, that held by banks and other
financial institutions.
The agreement also includes means to ensure that due process is followed in
tax information requests, including, for example, provisions to protect confidentiality
of information. The TIEA will also adhere to public policy considerations and
provisions related to protecting legal privilege and trade secrets.
A comprehensive report in our Intelligence Report series,
examining in depth the situation of offshore transparency and secrecy in a number
of the most prominent jurisdictions, is available in the Lowtax Library at
http://www.lowtaxlibrary.com/asp/subs_reports.asp
and a description of the report can be seen at
http://www.lowtaxlibrary.com/asp/description_report2.asp
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| THE LOWTAX LIBRARY
One of the web's largest and
most authoritative business and investment information sources. Alongside
topical, daily news on worldwide
tax developments, you can receive weekly newswires or
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FREE TRIAL NEWS SUBSCRIPTION
Our 16 constantly updated
intelligence reports cover every important aspect of 'offshore' and international
tax-planning in depth, including banking secrecy, the EU's savings tax
directive, offshore funds, e-commerce, offshore gaming and transfer pricing.
Reports are available for immediate downloading or as subscription
services with news pages.
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