The first agreement for the exchange of information relating to
tax matters concluded by South Africa with San Marino took effect
on 28 January 2012. In addition, tax information exchange
agreements were concluded with Bermuda, Cayman Islands, Guernsey
and Jersey and have taken effect.
South Africa has concluded a large number of double taxation
agreements with its trading partners which generally contain an
article which authorises the exchange of information between South
Africa and the treaty partner. Furthermore, exchange of information
agreements are in the process of negotiation between South Africa
and Bahamas, Argentina, Barbados, British Virgin Island, Brunei
Darussalam, Costa Rica, Dominica, Georgia, Gibraltar, Jamaica,
Liberia, Lichtenstein, Monaco, Saint Kitts and Nevis, Samoa and the
Turks and Caicos Islands. In addition, South Africa signed on 3
November 2011, but has not yet ratified, the Multilateral
Convention on Mutual Administrative Assistance on
