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Showing 1 to 2 of 2 for “"Residence based taxation"”.
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A critical analysis of South Africa’s domestic nexus requirements for the taxation of cross-border services
The taxation of cross-border services has for a long time been a contentious topic of discussion across the international tax arena. The controversy of this debate stems predominantly as a result of the long held notion of the permanent establishment as a nexus requirement for source taxation; in a …
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Resolving double non-taxation : issues regarding the foreign employment income exemption in South Africa
Prior to 2001 South Africa applied the source-based tax system. From the years of assessment commencing on or after 1 January 2001, South Africa introduced the residence-based tax system. The introduction of residence-based income tax means that South African residents are liable for tax based on …