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Showing 1 to 4 of 4 for “"SECTION 10(1)(o)(ii)"”.
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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?
… 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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An analysis of the effect of the amendments to the taxation of foreign non-South African employment income
… Africa’s residence basis system of taxation. The section 10(1)(o)(ii) of the Income tax Act No. 58 of 1962 (“IT Act”) exemption was the relief mechanism for residents to prevent the possibility of double taxation on the employment income derived from working outside the Republic. As from the 1st …
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A critical analysis of the recent change to the unilateral foreign employment income tax exemption in South Africa and its cross-border interaction
… South African expatriates would be changing. The section would be amended so that foreign employment income would no longer be fully exempt in the hands of a resident. The section 10(1)(o)(ii) exemption in its original form was the relief mechanism for residents to prevent the possibility of …
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Resolving double non-taxation : issues regarding the foreign employment income exemption in South Africa
… to a “residence-based” tax system in 2001, section 10(1) (o) (ii) of the South African Income Tax Act was introduced to eliminate double taxation for South African residents in foreign employment because of that income being taxable in both South Africa and the source state. That could be …