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South Africa decisions
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ABC Trading v Commissioner for the South African Revenue Service (VAT 1908) [2021] ZATC 7; 84 SATC 207 (21 June 2021)
The Tax Court held that the appellant’s administration services for a long-term insurer were not a VAT-exempt financial service, and dismissed the deregistration appeal.
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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