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South Africa decisions
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A v Commissioner For The South African Revenue Services (46206) [2023] ZATC 1; 86 SATC 225 (21 February 2023)
The Tax Court allowed a taxpayer to set off a foreign assessed loss against foreign recoupment income from a deemed aircraft disposal.
X v Commissioner For The South African Revenue Service (14218) [2018] ZATC 9; 80 SATC 472 (9 March 2018)
The court held that the source of the disputed income was the employment contract entered into and exercised in South Africa. Although the appellant rendered services outside South Africa for 62 days, he did so as an employee of the South African branch of ABC Incorporated, which is legally recognized for tax purposes. The remuneration was paid by the South African employer, and the contract was governed by South African law. The Double Taxation Agreement does not override the domestic determination of the source of income, and the employment was exercised in substance in South Africa. The ap…
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First National Bank of Southern Africa Ltd v Commissioner for Inland Revenue (343/2000) [2002] ZASCA 2; 2002 (3) SA 375 (SCA); 64 SATC 245 (7 March 2002)
The court held that although the foreign currency was made available and repaid in New York, the dominant cause of the interest income was the appellant's business activities in South Africa. The agreements, client relationships, and operational structures that generated the interest income were all based in South Africa. The substance of the transaction, rather than the mere location of the funds, determined the source of the income. Applying the principles from Essential Sterolin and Lever Bros, the court found that the source of the interest income was within South Africa, and the amounts…
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Essential Sterolin Products (Pty) Ltd. v Commissioner for Inland Revenue (605/90) [1993] ZASCA 160; 1993 (4) SA 859 (AD); [1993] 2 All SA 632 (A) (30 September 1993)
The court held that a DM 4 million payment under an inability-to-manufacture agreement was not from a South African source and set aside the assessment.
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