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An analysis of the effect of the amendments to the taxation of foreign non-South African employment income

When South Africa moved from a source based to a residence based system of taxation on 1 March 2001, all South African residents were now being subject to tax on their world-wide income. Residents working outside the Republic were then at risk of being taxed twice on the employment income derived be...

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Bibliographic Details
Main Author: Naidoo, Linton
Other Authors: Gutuza, Tracy
Format: Thesis
Language:English
Published: Department of Commercial Law 2020
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