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- W2596635158 abstract "South African tax-resident individuals are generally taxed on a worldwide basis of taxation such that income earned by a resident from the rendering of services anywhere in the world will be included in ‘gross income’, as defined in Section 1 of the Income Tax Act. However, subject to certain exclusions, Section 10(1)(o)(ii) essentially exempts from normal tax certain types of remuneration in respect of services rendered by way of employment outside the Republic during specified qualifying periods. Many South African taxresident individuals seconded by South African resident employers to work in offshore jurisdictions for certain periods, successfully utilise this exemption." @default.
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- W2596635158 date "2017-03-14" @default.
- W2596635158 modified "2023-09-26" @default.
- W2596635158 title "A loophole is closed : budget 2017" @default.
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