Vol. 254 - United Nations Treaty Collection

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236 United Nations - Treaty Series 1956 No. 3595. AGREEMENT' BETWEEN THE GOVERNMENT OF THE UNION OF SOUTH AFRICA AND THE GOVERN- MENT OF THE FEDERATION OF RHODESIA AND NYASALAND FOR THE AVOIDANCE OF DOUBLE TAXA- TION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME. SIGNED AT CAPE TOWN, ON 22 MAY 1956 The Government of the Union of South Africa and the Government of the Federation of Rhodesia and.Nyasaland desiring to conclude an agreement for the avoidance of double taxation and the prevention of fiscal evasion in respect of taxes on income, have agreed as follows Article I 1. The taxes which are the subject of the present Agreement are: (a) in the Union of South Africa: The normal tax and supertax (hereinafter referred to as " Union tax "); (b) in the Federation of Rhodesia and Nyasaland : The Federal income tax and supertax (hereinafter referred to as " Federal tax "). 2. The present Agreement shall also apply to any other taxes of a substantially similar character imposed by either Contracting Government subsequently to the date of signature of the present Agreement. Article II 1. In this Agreement unless the context otherwise requires: (a) " Union " means the Union of South Africa; (b) "the Federation " means the Federation of Rhodesia and Nyasaland; (c) "one of the territories " and " the other territory " mean the Union of South Africa or the Federation of Rhodesia and Nyasaland as the case may be; (d) "tax " means Union or Federal tax, as the case may be; (e) "person " includes any body of persons, corporate or not corporate; ' Came into force on 31 August 1956, in accordance with article XIV.
1956 Nations Unies - Recueil des Traitds 237 [TRADUCTION - TRANSLATION] NO 3595. ACCORD' ENTRE LE GOUVERNEMENT DE L'UNION SUD-AFRICAINE ET LE GOUVERNEMENT DE LA F1tD1tRATION DE LA RHODVSIE ET DU NYASSALAND TENDANT A 1VITER LA DOUBLE IM- POSITION ET A PRIVENIR L'IVASION FISCALE EN MATItRE D'IMPOTS SUR LE REVENU. SIGNI AU CAP, LE 22 MAI 1956 Le Gouvernement de l'Union Sud-Africaine et le Gouvernement de la F~dration de la Rhod~sie et du Nyassaland, d6sireux de conclure un accord destin6 h 6viter les doubles impositions et h pr~venir 1'6vasion fiscale en matire d'imp6ts sur le revenu, sont convenus de ce qui suit: Article premier 1. Le present Accord s'applique aux imp6ts suivants: a) Dans l'Union Sud-Africaine: l'imp6t ordinaire et l'imp6t suppl6mentaire (supertax), ci-apr~s d~nomm~s < l'imp6t de l'Union#; b) Dans la F~dration de la Rhod~sie et du Nyassaland : 1'imp6t f6dral sur le revenu et l'imp6t f6d~ral suppl~mentaire (supertax) ci-apr~s d~nomm~s
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Traite's et accords internationaux
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ANNEX A Ratifications, accessions,
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ANNEX C Ratifications, accessions,
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Vol. 254 - United Nations Treaty Collection

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