Convention between the Government of the Republic of South Africa and the Government of the Republic of Malawi for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Abstract

The document is the text of a Convention between the Governments of South Africa and Malawi for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Signed in 1971, it establishes mutual agreements on taxing income, delineates rules for residence and source-based taxation, outlines procedures for exchanging tax information, and provides provisions to prevent tax evasion. The convention aims to facilitate economic cooperation between the two countries by eliminating double taxation and ensuring fair taxation rights.