On 1 October 2014, the South African ratified the pending tax information exchange agreement with Monaco. The agreement, signed 23 September 2013, is the first of its kind between the two countries.
The agreement will enter into force 30 days after the ratification instruments are exchanged. It will apply for criminal tax matters from the date of its entry into force, and for other tax matters for tax periods beginning on or after that date.
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