n Tax Breaks Newsletter - Clarity on tax exemption for foreign employment income : income tax
|Article Title||Clarity on tax exemption for foreign employment income : income tax|
|© Publisher:||Moneyweb (Pty) Ltd|
|Journal||Tax Breaks Newsletter|
|Affiliations||1 Cliffe Dekker Hofmeyr|
|Publication Date||Apr 2016|
|Pages||7 - 8|
SARS has recently issued Draft Interpretation Note 16 (Issue 2) (Draft IN) for public comment. When compared to the current Interpretation Note 16 (IN16), the Draft IN indicates a marked shift, on certain aspects, in SARS's interpretation of the tax exemption that applies to foreign employment income under Section s10(1)(o)(ii) of the Income Tax Act.
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