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International tax planning considerations for South African emigrants
The purpose of this paper is to outline the international income tax implications facing a South African emigrant. The discussion that follows is based on an individual or family emigrating from South Africa to Australia. The reason why I have chosen Australia is because I have a detailed knowledge...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2021
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| _version_ | 1867613155494985728 |
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| access_status_str | Open Access |
| author | Fernandes, Orlando Jose |
| author_browse | Fernandes, Orlando Jose |
| author_facet | Fernandes, Orlando Jose |
| author_sort | Fernandes, Orlando Jose |
| collection | Thesis |
| description | The purpose of this paper is to outline the international income tax implications facing a South African emigrant. The discussion that follows is based on an individual or family emigrating from South Africa to Australia. The reason why I have chosen Australia is because I have a detailed knowledge of the domestic tax laws in Australia. The thought process that I have followed applies equally to most other western countries. The reason for this is because Australia's income tax system is based on residence principles which are similar to most other western countries. On the other hand, South Africa's tax laws are based primarily on source principles, a feature which is applicable mainly to tax havens (but for the high rate in South Africa). I will commence firstly by giving a brief overview of the income tax system in Australia. I will then proceed to discuss the income tax consequences of a flow of dividends and interest out of South Africa, and into Australia. I will then attempt to raise alternative structures which will provide a more effective after-tax return to the individual or family who settles in Australia. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/35423 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:31:38.662Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/35423 International tax planning considerations for South African emigrants Fernandes, Orlando Jose Taxation Law and legislation South Africa The purpose of this paper is to outline the international income tax implications facing a South African emigrant. The discussion that follows is based on an individual or family emigrating from South Africa to Australia. The reason why I have chosen Australia is because I have a detailed knowledge of the domestic tax laws in Australia. The thought process that I have followed applies equally to most other western countries. The reason for this is because Australia's income tax system is based on residence principles which are similar to most other western countries. On the other hand, South Africa's tax laws are based primarily on source principles, a feature which is applicable mainly to tax havens (but for the high rate in South Africa). I will commence firstly by giving a brief overview of the income tax system in Australia. I will then proceed to discuss the income tax consequences of a flow of dividends and interest out of South Africa, and into Australia. I will then attempt to raise alternative structures which will provide a more effective after-tax return to the individual or family who settles in Australia. 2021-12-03T14:18:17Z 2021-12-03T14:18:17Z 1990 2021-12-03T12:52:56Z Master Thesis Masters LLM http://hdl.handle.net/11427/35423 eng application/pdf Department of Commercial Law Faculty of Law |
| spellingShingle | Taxation Law and legislation South Africa Fernandes, Orlando Jose International tax planning considerations for South African emigrants |
| thesis_degree_str | Master's |
| title | International tax planning considerations for South African emigrants |
| title_full | International tax planning considerations for South African emigrants |
| title_fullStr | International tax planning considerations for South African emigrants |
| title_full_unstemmed | International tax planning considerations for South African emigrants |
| title_short | International tax planning considerations for South African emigrants |
| title_sort | international tax planning considerations for south african emigrants |
| topic | Taxation Law and legislation South Africa |
| url | http://hdl.handle.net/11427/35423 |
| work_keys_str_mv | AT fernandesorlandojose internationaltaxplanningconsiderationsforsouthafricanemigrants |