n Tax Breaks Newsletter - Another round in the fight for independence : independent contractors
|Article Title||Another round in the fight for independence : independent contractors|
|© Publisher:||Moneyweb (Pty) Ltd|
|Journal||Tax Breaks Newsletter|
|Publication Date||Jan 2006|
Extracted from text ... Moneyweb's TAX BREAKS October 2006 7 INDEPENDENT CONTRACTORS Another round in the fight for independence By KATHY THERSBY TRANSFER PRICING Groundbreaking tax settlement for multinationals in SA By KATHY THERSBY ONE OF the issues the SA Revenue Service takes into account when deciding whether a taxpayer is an 'independent contractor' or an 'employee' is 'control'. In other words, there is the risk that should a company exert quite a high level of control over its independent contractor, SARS could brand the contractor an employee of that company, with the resulting tax disadvantages. Now we have some guidelines from an Australian ..
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