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Will the steps taken by South African expatriates to circumvent section 10(1)(o)(ii) trigger the South African GAAR?ar?

University of Pretoria2021

… Africa on remuneration earned abroad in terms of Section 10(1)(o)(ii) of the Income Tax Act No.58 of 1962 (referred to as ‘the Act’ from here forth). However, with effect from 1 March 2020, South African expatriates working abroad are now liable for tax in South Africa on remuneration earned …

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