Browsing by Subject "Double taxation agreement"
Now showing items 1-3 of 3
-
An analysis of ceasing to be tax resident in South Africa
(North-West University (South Africa), 2020)Since the announcement of the change in the foreign employment exemption in the National Budget in 2017, and the increase in the global networking, as well as political uncertainty in South Africa, many South Africans have ... -
The incorporation of double taxation agreements into South African domestic law
(2015)There are different opinions as to the process whereby double taxation agreements (DTAs) are incorporated into South African law. This contribution aims to discuss some of the existing opinions and to offer a further ... -
A review of the residency definition for natural persons in the South African income tax regime
(North-West University, 2019)In a multi-national world where traveling abroad and working across the globe is a very common occurrence, the question regarding one's residency status in each respective country becomes a crucial one. South Africa recently ...
