Commentary: X V. Commissioner for the South African Revenue Service

J. Hattingh, Commentary, X v Commissioner for the South African Revenue Service, (2018) 20 International Tax Law Report 658, 660-681.

Posted: 18 Aug 2018

See all articles by Johann Hattingh

Johann Hattingh

University of Cape Town (UCT) - Faculty of Law

Date Written: June 1, 2018

Abstract

A case comment on the Tax Court at Cape Town's decision dealing with the rudimentary question of how to locate the source of income from employment. The comment discusses irrelevant and unsupported reasoning by the court to establish (1) the liability of a non-resident of South Africa (a US citizen) for income tax, and (2) whether the US citizen's employment was ‘exercised’ in South Africa for purposes of art 15 of the Double Tax Convention concluded by South Africa and the USA in 1997.

Keywords: Double Taxation Convention, Interpretation, Place Where Employment Exercised, Source of Employment Income

JEL Classification: K10, K34

Suggested Citation

Hattingh, Johann, Commentary: X V. Commissioner for the South African Revenue Service (June 1, 2018). J. Hattingh, Commentary, X v Commissioner for the South African Revenue Service, (2018) 20 International Tax Law Report 658, 660-681.. Available at SSRN: https://ssrn.com/abstract=3226981

Johann Hattingh (Contact Author)

University of Cape Town (UCT) - Faculty of Law ( email )

Private Bag
Rondebosch 7701
South Africa

HOME PAGE: http://www.tax.uct.ac.za/aprof-johann-hattingh

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