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

Volume 14, Issue 3
  • ISSN : 0010-4051



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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