September 9, 2022

Tax implications of cross-border remote working

When remote workers are located outside of SA, the tax issues get complicated Remote working from foreign jurisdictions has become increasingly popular during the COVID-19 pandemic. Despite the lockdown rules being relaxed in most jurisdictions, it appears that employers should not expect the workplace to return to the way it was before the pandemic. For example, Microsoft 365 corporate vice-president Jared Spataro said: “As organisations around the world make the definitive shift from remote to hybrid work, one thing is clear: the people who went home to work in 2020 are not the same people returning to the office in […]
July 7, 2020

Doubling down on income taxes

The purpose of double tax agreements (“DTA” or “treaty”) between the tax administrations of two countries is to enable the administrations to eliminate double taxation, where each country intends to levy a tax in respect of the same amount of personal income. South Africa has a very favourable treaty network across the world. Generally, the provisions of double tax agreements have preference over local legislation, so one needs to take notice when a court delivers judgment on a matter contained in a DTA. The Supreme Court in the United Kingdom (UK) recently delivered judgement in Fowler (Respondent) v Commissioners for […]
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