by Pieter van der Zwan | Jul 8, 2023 | Corporate and business tax
Place of effective management (‘POEM’) is critical in determining the South African tax residence of persons other than natural persons. SARS recently published Issue 3 of Interpretation Note 6 (‘IN6’), which deals with POEM. This article considers the continued...
by Pieter van der Zwan | Sep 7, 2021 | Individuals and wealth planning
Many South Africans leave the country. Some do so permanently, while others temporarily work and gain experience abroad. These persons often grapple with the question whether they are still considered to be South African tax residents. SARS recently added guidance on...
