The Resource Draft Interpretation Note: foreign employment income

Draft Interpretation Note: foreign employment income

Label
Draft Interpretation Note: foreign employment income
Title
Draft Interpretation Note: foreign employment income
Contributor
Subject
Language
eng
Summary
This article discusses Draft Interpretation Note no. 16 (issue 2) (Exemption from income tax: foreign employment income) which incorporates the changes made in terms of s 16(i) to (m) of the Revenue Laws Amendment Act 35 of 2007 to s 10(1) (o) (ii) of the Income Tax Act 58 of 1962 which are effective as from the commencements of years of assessment ending on or after 1 January 2008. South Africa's change from a source basis of taxation to a residence basis of taxation resulted in the worldwide income of South African residents being subject to normal tax in the Republic
Citation source
In: Taxgram. - Durban. - (2008),
Geographic coverage
Africa
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
  • Silke, J
  • Stretch, R
http://library.link/vocab/subjectName
  • foreign source income
  • employment income
  • exemption
  • residence principle of taxation
Label
Draft Interpretation Note: foreign employment income
Instantiates
Publication
Label
Draft Interpretation Note: foreign employment income
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...