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Showing 1 to 1 of 1 for “"Expat Tax"”.
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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?
Background: Prior to 1 March 2020, South African expatriates working abroad were exempt from paying tax in South 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 …