n SA Mercantile Law Journal = SA Tydskrif vir Handelsreg - The residence of a trust for South African income tax purposes
|Article Title||The residence of a trust for South African income tax purposes|
|© Publisher:||Juta Law Publishing|
|Journal||SA Mercantile Law Journal = SA Tydskrif vir Handelsreg|
|Author||Izelle Du Plessis|
|Publication Date||Jan 2009|
|Pages||322 - 343|
Generally speaking, since 2002 South African residents are taxed on their world-wide receipts and accruals, but non-residents are taxed only on their receipts and accruals from a South African source. Hence, determining whether a person can be classified as a 'resident' has become of primary importance to taxpayers.
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