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The fiscal residence of natural persons as it applies to South Africans working abroad: A study of South Africa, United States of America, United Kingdom and Australia and agreements for the avoidance of double taxation
For both natural and non-natural persons the basis of South African income tax changed for years of assessment commencing on or after 1 January 2001. Prior to 2001 South Africa's income tax regime was based on the source principle. Taking the cue from the Katz Commission Reports, Minister of Finance...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2023
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