Harmonisation of value added taxes in the Southern African Development Community
by Puseletso Letete
International Journal of Private Law (IJPL), Vol. 4, No. 3, 2011

Abstract: Regional integration and economic integration are important components for development process. It appears that there have been renewed interests in regional integration within the Southern African region in the last couple of years and high ambitions to set out plans of regional integration and economic integration. Tax harmonisation is regarded as a basic requirement for economic integration. In view of that, the Southern African Development Community (SADC) memorandum of understanding on cooperation in taxation and related matters (the memorandum) of 2002 is seen as one of the tools to achieve harmonisation and coordination of taxation laws within the region. Article 6 of the memorandum deals with the coordination and harmonisation of indirect taxes. The present paper examines the extent to which harmonisation of value added tax (VAT) laws and policies can be achieved as envisaged by Article 6 of the memorandum.

Online publication date: Sat, 28-Mar-2015

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