Read more The Treaty provides that, where an undertaking is considered to be established in both Contracting States, the competent authorities shall determine by mutual agreement the place of business for the purposes of the contract. In the absence of an agreement, the undertaking shall be considered to be outside the scope of the Treaty, with the exception of the provisions of Article 24 (exchange of information). Agreements between the two tax administrations of two countries should enable administrations to eliminate double taxation. DTAS aims to alleviate the double taxation of income received in one jurisdiction by a resident in another jurisdiction. In force since December 16, 2016, the Singapore – South Africa DBA exempts from double taxation in the situation where income is taxed for both countries. .