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South African taxation of non-resident entertainers and sportspersons : an international comparison
Dissertation (MCom (Taxation))--University of Pretoria, 2012.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2013
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| _version_ | 1867613645566902272 |
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| access_status_str | Open Access |
| author2 | pjswanepoel@gmail.com |
| author_browse | pjswanepoel@gmail.com |
| author_facet | pjswanepoel@gmail.com |
| collection | Thesis |
| dc_rights_str_mv | © 2012 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria |
| description | Dissertation (MCom (Taxation))--University of Pretoria, 2012. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/31014 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:39:26.678Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2013 |
| publishDateRange | 2013 |
| publishDateSort | 2013 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/31014 South African taxation of non-resident entertainers and sportspersons : an international comparison pjswanepoel@gmail.com Mr R Churr Swanepoel, Paul Johannes UCTD Entertainer Sportsperson Withholding tax Non-residents Terughoudingsbelasting Nie-inwoner Belastingvoordeel Vermaaklikheidskunstenaars Sportspersone Tax benefit Dissertation (MCom (Taxation))--University of Pretoria, 2012. The entertainment and sport industry has changed over recent years in that entertainers and sportspersons are required to tour the world and perform in different countries as this is what the fans require. This leads to tax provisions being imposed on entertainers and sportspersons in certain countries and therefore playing an important role in their lives, especially when they must decide whether they should tour to that country. In South Africa, legislation that was implemented in 2006 governs the way in which non-resident entertainers and sportspersons should be taxed. A number of other countries across the world have also implemented provisions governing the taxation of these non-resident entertainers and sportspersons. This study was performed to identify what issues remain with imposing tax in South Africa on these taxpayers and then to compare these with the way in which the United Kingdom and Australian revenue authorities treat them. The main problem areas included the application of the tax provisions in South Africa, the type of income that is subject to the tax provisions, and how expenses incurred and benefits provided to entertainers and sportspersons are taken into account in calculating the taxable income of non-resident entertainers and sportspersons who are subject to tax in South Africa. In the study it was clear that the issues identified in South Africa have been addressed in publications by the UK and Australian revenue authorities. It would therefore be in the country’s interests if SARS could publish a detailed guide addressing the issues identified in this study to ensure that South Africa remains competitive compared with other countries and the number one destination for foreign entertainers and sportspersons. AFRIKAANS : Deesdae in die vermaaklikheid en sportbedrywe, reis die vermaaklikheidskunstenaars en sportpersone die wêreld vol om hul verskeie dienste te lewer en om al hul volgelinge gelukkig te hou. Dit beteken dat die belastinggevolge in die verskeie lande in ag geneem moet word deur die vermaaklikheidskunstenaars en sportpersone. Die belastingimpak op hierdie persone speel ‘n groot rol in die besluitneming oor waar hul wil optree of deelneem. In 2006 is daar nuwe belasting artikels wat in werking getree het. Die nuwe artikels het ‘n nuwe finale terughoudings belasting op die inkomste wat deur nie-inwoner vermaaklikheidskunstenaars en sportpersone in Suid-Afrika verdien is, inwerking gebring. Verskeie ander lande in die wêreld het ook onlangs spesifieke reels in plek gesit die invordering van belasting op hierdie belastingbetalers makliker te maak. Hierdie navorsing was gedoen om huidige probleme te identifiseer met die manier hoe belasting gehef word teen die nie-inwoner vermaaklikheidskunstenaars en sportpersone. Hierdie probleme is toe vergelyk met die praktyk wat gevolg word deur die Vereenigde Koningkryk en Australia se belastingowerhede en hoe die probleme in die onderskeie lande hanteer word. Die belangrikste kwessies wat geïdentifiseer is wanneer die belastingaanspreeklikheid in Suid- Afrika bepaal moet word, is as volg, op wie die terughoudingsbelasting van toepassing is, op watse inkomste dit bereken moet word en hoe direkte uitgawes wat aan gegaan is en voordele wat vir die belastingpligtige gegee is hanteer moet word. Dit sal dus in die belang van Suid-Africa wees as die Suid-Afrikaanse Inkomste Diens ‘n gids publiseer wat duidelik uitspel hoe die bogenoemde geidentifiseerde probleme hanteer moet word in Suid-Africa. Hierdie sal verseker dat Suid-Afrika mededingend bly wanneer vergelyk word met ander lande se belastingpraktyke en die nommer een land van keuse vir buitelandse vermaaklikheidskunstenaars en sportspersone in die wêreld word. Taxation MCom (Taxation) restricted 2013-09-09T07:59:52Z 2013-07-31 2013-09-09T07:59:52Z 2013-04-18 2012-07-31 2013-07-18 Dissertation Swanepoel, PJ 2012, South African taxation of non-resident entertainers and sportspersons : an international comparison, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-07182013-172547 / > F13/4/591/gm http://hdl.handle.net/2263/31014 http://upetd.up.ac.za/thesis/available/etd-07182013-172547/ en © 2012 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria application/pdf University of Pretoria |
| spellingShingle | UCTD Entertainer Sportsperson Withholding tax Non-residents Terughoudingsbelasting Nie-inwoner Belastingvoordeel Vermaaklikheidskunstenaars Sportspersone Tax benefit South African taxation of non-resident entertainers and sportspersons : an international comparison |
| title | South African taxation of non-resident entertainers and sportspersons : an international comparison |
| title_full | South African taxation of non-resident entertainers and sportspersons : an international comparison |
| title_fullStr | South African taxation of non-resident entertainers and sportspersons : an international comparison |
| title_full_unstemmed | South African taxation of non-resident entertainers and sportspersons : an international comparison |
| title_short | South African taxation of non-resident entertainers and sportspersons : an international comparison |
| title_sort | south african taxation of non resident entertainers and sportspersons an international comparison |
| topic | UCTD Entertainer Sportsperson Withholding tax Non-residents Terughoudingsbelasting Nie-inwoner Belastingvoordeel Vermaaklikheidskunstenaars Sportspersone Tax benefit |
| url | http://hdl.handle.net/2263/31014 http://upetd.up.ac.za/thesis/available/etd-07182013-172547/ |