n Without Prejudice - A sting in the tail? : tax

Volume 15, Issue 7
  • ISSN : 1681-178X



For foreign investors it is important to understand the potential taxation implications of rendering services in South Africa. Particularly, how this will affect profits and from the perspective of the South African receiving the services, the costs to be incurred. In an economic climate where the bottom line is paramount, tax can affect the viability of a transaction. For this reason, court decisions interpreting the application of South African taxing rights over foreigners is relevant.

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