oa Comparative and International Law Journal of Southern Africa - The taxation of copyright royalties in South Africa



In this survey of the taxation of copyright royalties reference is made throughout to the Income Tax Act 58 of 1962, as applicable to the tax year 1981/82. Only the most relevant sections of the Act are discussed; others, such as s 30 which refers to persons whose business extends beyond the borders of the Republic (as defined in s 1), are not taken into account for practical reasons although they may possibly affect a particular taxpayer. The following three aspects of the taxation of copyright royalties are discussed separately: (i) the taxation of such royalties in the hands of the recipient thereof; (ii) the provisions which refer to the payer of copyright royalties; (iii) the influence of double taxation agreements.


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