Overview

Remote work has outpaced tax legislation and administration globally, creating significant uncertainty around tax residence, source rules, PAYE withholding, permanent establishment risk, and the application of double tax agreements for South African tax practitioners advising employers and employees in a borderless workplace.

In this webinar Gasant Jacobs guides attendees through the practical advisory framework for remote and cross-border work arrangements, covering tax residence, source principles, the foreign employment income exemption, PAYE obligations, double tax agreements and permanent establishment risk, using real-world scenarios and case studies to navigate the challenges of a borderless workforce.

Webinar Content

Part 1:The Remote Work Revolution and Typical Scenarios

Part 2: Tax Residence and Its Impact

Part 3: Employment Income and Source Principles

Part 4: The Foreign Employment Income Exemption

Part 5: PAYE Challenges in Remote Work Arrangements

Part 6: Double Tax Agreements

Part 7: Permanent Establishment Risk

Part 8: Practical Case Studies

Competencies developed in this webinar

Attending this webinar will equip you with the following skills:

• Understanding how South African tax residence rules apply to remote and cross-border work arrangements.
• Determining where employment income is taxable under the source rules and applying the section 10(1)(o)(ii) foreign employment exemption.
• Evaluating PAYE obligations for employers with staff working remotely across borders.
• Applying Double Tax Agreements, including the tie-breaker rules, to resolve dual residence and taxing-rights questions.
• Identifying permanent establishment risk created by remote employees and executives.
• Advising clients on compliance and risk-mitigation strategies for a borderless workforce.

Presenter

Gasant Jacobs

Gasant is a respected tax professional with extensive experience in South African taxation and regulatory compliance. He is known for translating complex tax legislation into practical, actionable guidance, helping tax practitioners and businesses confidently navigate evolving SARS requirements and compliance obligations.

CPD

Attending this webinar and the successful completion of the online assessment will secure a certificate of completion for 2 hours of CPD.

Event Investment

Free for Tax Technician, Tax Practitioner, Tax Accountant CPD subscribers and Practice Packages. Not a CPD subscriber yet? Click here to register now.

• Regular price:  R460.00
• Group booking discounts available when you register for a group.

Payments and cancellations

• All payments must be made by EFT or by credit card, at least three working days before commencement of an event.
• Kindly note that should payment not be received two days after the event, legal action will be taken.
• Proof of payment will be requested at registration if payment does not reflect in The Tax Faculty’s bank account.
• Only written notice of cancellation will be recognized.
• Conditions:
  • If the cancellation occurs more than four working days prior to the event no cancellation fee will be charged.
  • If the cancellation occurs less than four working days prior to the event, a 100% cancellation fee will apply.
• Delegates who book and fail to attend will be liable for the full event fee.
• The Tax Faculty’s liability in the case of an event being cancelled will be limited to a refund or credit of the event fee.
• Please click here for the full terms and conditions.