Draft Interpretation Note: foreign employment income
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The work Draft Interpretation Note: foreign employment income represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Draft Interpretation Note: foreign employment income
Resource Information
The work Draft Interpretation Note: foreign employment income represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Draft Interpretation Note: foreign employment income
- 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
Context
Context of Draft Interpretation Note: foreign employment incomeWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/ih77fEyC6rg/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/ih77fEyC6rg/">Draft Interpretation Note: foreign employment income</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>