Double Taxation Relief Manual: Guidance by country: Namibia: Agreements
The agreement (SI 1962/2788) extends with minor modifications the provisions of an old agreement with South Africa (SI 1962/2352) to Namibia and has effect
- In the United Kingdom for
i) Income Tax from 1962-1963, ii) Corporation Tax from 1 April 1964.
- In Namibia for
i) diamond profits tax from any year of assessment ending on or after 31 December 1962, ii) other taxes, from the year of assessment ended 30 June 1963.
A further agreement (SI 1967/1490), amending certain provisions of the 1962 agreement by extending to Namibia the provisions of the amending agreement with South Africa (SI 1967/1489), entered into force on 27 November 1967.
Later agreements with South Africa have not been extended to Namibia.
The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/namibia-tax-treaties