The exchange of information agreement relating to tax matters between Cook Islands and South Africa entered into force on January 8, 2015.
In the case of the Cook Islands, the treaty covers the personal income tax, the company income tax, the withholding tax on dividends, interest and royalties and the value-added tax. In the case of South Africa, the treaty covers the normal tax, the withholding tax on royalties and interest, the dividend tax, the tax on foreign entertainers and sports persons, and the value-added tax.
The agreement generally applies from 8 January 2015.
