§ 111. Mr. D. Marshallasked the Secretary of State for the Colonies what arrangements exist between the East African Territories and South Africa for avoidance of double taxation or for double taxation relief.
§ Mr. CookNo formal arrangements have been made for the avoidance or relief of double taxation, between the Governments of Kenya, Uganda, Tanganyika or Zanzibar and the Government of the Union of South Africa. It is understood that the latter Government does not charge to South African tax, income arising outside of, but received in, South Africa, which has already been subjected to colonial tax. My right hon. Friend is inquiring of the Governments of the East African Territories whether
234Wand industrial civil servants, respectively, in the service of his Department, other than those employed in dockyards at home and overseas, on 1st January, 1951; and what were the numbers of industrial and non-industrial civil servants, respectively, employed in dockyards at home and dockyards overseas on 1st January, 1951.
§ Mr. W. EdwardsI regret that it is not possible to give some of the figures for a date later than 1st October, 1950. The following table gives the information available:
any relief is granted in respect of South African tax on income received in those territories from South Africa, and will communicate with the hon. Member when he receives this information.