The Resource X v Commissioner for the South African Revenue Service : Case number 14218

X v Commissioner for the South African Revenue Service : Case number 14218

Label
X v Commissioner for the South African Revenue Service : Case number 14218
Title
X v Commissioner for the South African Revenue Service : Case number 14218
Creator
Contributor
Subject
Language
eng
Summary
Judgment by the Tax Court of South Africa (Western Cape Dividsion, Cape Town), judgment date 9 March 2018. During the 2014 financial year the appellant taxpayer was employed by a US-incorporated and -resident company through its branch in South Africa. It appears from the case that the appellant was a US citizen and was resident in the US for domestic tax purposes and for the purposes of the double taxation convention between the US and South Africa. During the year, the appellant worked for 62 days outside South Africa. The issue was whether the earnings for those 62 days were taxable in South Africa or not. That raised two questions. First, whether under South African law the income from working abroad was received or accrued to the appellant from a source within the Republic of South Africa. Secondly, whether under art 15 of the double taxation convention South Africa could tax the income of those 62 days, given that art 15(1) provided that the income of a resident of the US should be taxable only in the US 'unless the employment is exercised in [South Africa].' In effect, therefore, the case asks the question what is the source of employment income both for domestic law and for purposes of the tax convention
Citation source
In: International tax law reports. - London. - Vol. 20 (2018), part 5 ; p. 658-691
http://bibfra.me/vocab/relation/comm
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http://library.link/vocab/creatorName
Hattingh, P.J
Geographic coverage
  • Africa
  • North America
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • employment income
  • branch
  • source of income
  • domestic tax law
  • tax treaty
Label
X v Commissioner for the South African Revenue Service : Case number 14218
Instantiates
Publication
Label
X v Commissioner for the South African Revenue Service : Case number 14218
Publication

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