The article addresses the tax implications for a foreign employee in South Africa, highlighting the...
Place of effective management: SARS’ views
Interpretation Note 101 (Issue 2) – Gains or losses on foreign exchange transactions
Amendments in relation to purported loopholes in foreign capital participation exemption
Post MLI Ratification – developments regarding pillar one and pillar two
The MLI comes into effect for South Africa
South Africans working in Netherlands
South Africa: Multilateral Instrument – Instrument of Ratification Deposited
The new administration should have a tax policy to tackle taxpayers’ woes
A taxpayer (SA retail company) opened a branch in the United States of America (USA). The branch wil...
This Note provides guidance and clarity on the interpretation and application of section 9I which de...
Author: OECD
Author: OECD