Integritax: The ping pong residency conundrum
Employers sending South African employees on extended foreign secondments face various practical challenges and tax residency is one of them. The year 2017 saw National Treasury relooking the foreign remuneration exemption in section 10(1)(o)(ii) of the Income Tax Act 58 of 1962 (ITA) for the first time since the year 2000 when South Africa migrated…
