n Business Tax and Company Law Quarterly - Expatriate employees : to facilitate and pay for their tax compliance is a taxable benefit - research

Volume 10 Number 4
  • ISSN : 2219-1585


The author discusses the recent unanimous judgment of the Supreme Court of Appeal in BMW SA (Pty) Ltd v C:SARS. BMW SA brought the appeal because it was aggrieved by SARS’s decision to assess, as taxable benefits, payments BMW SA had made to tax consultancy firms that had assisted expatriate employees to comply with South Africa’s tax laws during their secondments in South Africa. The focus of the discussion is the rejection by the Supreme Court of Appeal of the BMW SA’s contention that the firms’ services were ‘at least in part’ utilised by BMW SA. In the light of his analysis of the judgment, the author concludes that the conclusion reached by the Supreme Court of Appeal that the firms’ services had only some ‘peripheral advantage’ to BMW SA is open to question.

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