Page 4 - Non-residence taxation
P. 4
Non-residence Taxation
Non-resident
• Where services are rendered within an
employment context, as would be the case with
a secondment, South Africa will, in principle, be
able to tax the non-resident individual’s
remuneration. However, where the non-resident
individual is resident in a country with which
South Africa has concluded a DTA, the taxing
rights may be limited, provided certain
requirements are met.
4
