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

Abstract

A case comment on the Tax Court at Cape Town's decision dealing with the 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. South African cases that explain the source concept as it relates to services income are reviewed.

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

JEL Classification: K10, K34