Belasting op buitelandse indiensnemingsinkomste (“Expat tax”)

Artikel 10(1)(o)(ii) bied verligting aan belastingbetalers om nie op buitelandse indiensnemingsinkomste (“employment income”) belas te word nie aangesien die buitelandse maatskappy reeds LBS / belasting op daardie inkomste aftrek. Daar is egter sommige lande waar hul eie belastingwette bepaal dat geen belasting op buitelandse indiensnemingsinkomste afgetrek word nie. Die effek daarvan is dat sekere individue […]

Tax on foreign employment income (“Expat tax”)

Section 10(1)(o)(ii) provides relief to taxpayers by not taxing foreign employment income, as the foreign company is already deducting PAYE / tax on that income. However, there are some countries whose own tax laws stipulate that no tax on foreign employment income is deducted. The effect of this is that some individuals practically pay no […]