• Danielle Geldenhuys

New edition of Expatriate Tax published by LexisNexis

Updated: Apr 11

Tax Consulting. Expatriate tax. - 2nd edition. - LexisNexis, 2021.

ISBN: 9780639013008

Publisher’s summary: “Expatriate Tax covers the taxation of South African citizens working overseas and foreign nationals working in SA, however short or permanent the work period. …. The work includes practical planning points that go beyond just tax advice. Combining technical depth with practical planning points and risk avoidance strategies, it will also assist tax advisers and financial planners to determine expatriate employees' income tax and liabilities as well as payroll depts of multinational companies and companies employing foreign nationals in SA.

Changes covered in this 2nd edition include:

  • Changes to the taxation of remuneration earned by South African taxpayers employed outside of South Africa and concerns re double taxation.

  • Phasing out of the formal emigration process through the SA Reserve Bank.

  • New process for those withdrawing retirement interests when they cease SA tax residency.

  • As well as discussion on:

  • New cases handed down since the last edition.

  • Day trip allowances and clarification.

  • Retirement reform effective 1 March 2021.

  • Amendments to criminal provisions for minor tax offences.

  • How to deal with SARS disputes, refunds and voluntary disclosure.

  • New SARS interpretation notes, guides and public notices.”

Price: R845.25 including VAT, excluding delivery.

The book can be ordered from the Lexinfo Book Supply Service by sending an email to books@lexinfo.co.za

Date posted: 22 November 2021