oa De Rebus - Capital gains tax - expatriates exposed

Volume 2002, Issue 417
  • ISSN : 0250-0329



Foreigners should bear in mind the taxation and, specifically, the capital gains tax (CGT) implications of working and living in South Africa (SA).It is doubtful whether the [s 12 deeming provision] is conducive to luring foreign workers to SA for periods of time in excess of three years, a country that has a critical shortage of skilled workers, especially in view of the fact that the legislation is unclear in many respects.

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