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The following courses are included in this package:

MODULE 1: Double Taxation Agreements (Part 1)

• A detailed discussion on the basic concepts contained in the Double Taxation Agreements
  • Residency and tie breaker rules
  • Permanent Establishment
  • Place of effective management
  • Business Profits
  • Dividends/Royalties/Interest
• A detailed look at the DTA’s signed with
  • United Kingdom
  • Netherlands
  • Mauritius
  • Australia

MODULE 2: Double Taxation Agreements (Part 2)

• A detailed discussion on the basic concepts contained in the Double Taxation Agreements
  • Residency and tie breaker rules
  • Permanent Establishment
  • Place of effective management
  • Business Profits
  • Dividends/Royalties/Interest
• A detailed look at the DTA’s signed with
  • United Kingdom
  • Netherlands
  • Mauritius
  • Australia

MODULE 3: Double Taxation Agreements (Part 3)

• A detailed discussion on the basic concepts contained in the Double Taxation Agreements
  • Residency and tie breaker rules
  • Permanent Establishment
  • Place of effective management
  • Business Profits
  • Dividends/Royalties/Interest
• A detailed look at the DTA’s signed with
  • United Kingdom
  • Netherlands
  • Mauritius
  • Australia

MODULE 4: Expats, Foreign Employment, Working Abroad & Tax

• Working in South Africa, for a foreign company
• Working abroad, for a South African company
• Working on a rig – for a foreign company
• Working on a rig – for a South African company
• Working on a cruise ship – foreign ship
• Working on a cruise ship – South African ship
• South African company – employing foreign staff that work in foreign countries
• Foreign company – employing South African staff that work in South Africa
• Financial Emigration vs changing your tax residency status.
• CGT – deemed disposal Section 9H - review

MODULE 5: International Tax Issues You Need To Know About

• The concept of residence: When a person is "resident" or "non-resident" for tax purposes
• How a non-resident is taxed in South Africa
• Withholding taxes levied in South Africa
• How residents are taxed on worldwide income
• Residents working abroad
• Foreign interest
• Foreign dividends
• Offshore businesses
• Brief overview of controlled foreign companies
• Relief for double taxation
• Double tax agreements
• Exemptions
• Foreign tax rebate
• What are the tax consequences when a person ceases to be a South African tax resident?

MODULE 6: Key Aspects of International Tax, Double Tax Agreements and Foreign Tax Credits

• The concept of residence:
  • When a person is "resident" or "non-resident" for tax purposes
• Tax consequences of ceasing to be a resident
• How resident is taxed in South Africa on foreign income • How to work with a double tax agreement

MODULE 7: South African Tax Residency Vs. Legal Residency

• Determination of tax residency
• When do you cease to be a tax resident?
• Determination of legal residency
• When do you cease to be a legal resident?
• Consequences of remaining a tax resident after emigration
• Consequences of ceasing to be a tax resident after emigration
• The ping-pong effect on tax residency
• Exchange control consequences of leaving South Africa

MODULE 8: Tax Residency: Expat Taxes and Foreign Income

• Brief overview of the difference between ceasing to be tax resident and merely working abroad
• Income that qualifies for a tax exemption for taxpayers that remain tax resident but work abroad

• Qualifying criteria for the exemption
• Determination of the exempt amount
• Completion of the VAT return
• Responsibilities of the employer
• Income that remains taxable in South Africa even when an individual ceases to be tax resident (source income)

• Foreign income that is taxable in South Africa for individual resident taxpayers
  • Translation of foreign amounts (including CGT)

• The impact of double tax agreements on South African source and foreign source income
• Rebates available for the relief of double taxation
• Brief overview of withholding taxes and other tax implications of cross-border transactions

MODULE 9: Tax Residency: When Do You Stop Being a Resident for SA Tax?

• Residency and Gross Income
  • Tax Compliance
  • Gross Income definition Resident vs nonresident.
  • Residence – Physical Presence test (where do you call home?)
  • Other factors to consider
• Change in residence
  • Section 9H deemed disposal
  • CGT implications and SARS processes
• On the way out – what to remember
  • Letting SARS know that you have left.
  • Deregistering at SARS

MODULE 10: Withholding Taxes with Non-Residents

• Conversion of amounts in foreign currency to ZAR for purposes of declaring it for tax purposes
• Amounts paid / payable to / in relation to:
  • Foreign entertainers and sportspersons
  • Royalties
  • Interest
  • Fixed property
• Exemptions from withholding tax or otherwise from normal income tax
• Administrative provisions for the submission of declarations and returns

All Included:

• Video presented courses
• Downloadable course material
• Certificates of training
• SAIT Accredited - Verifiable CPD Points (4 points per course)
• Assessments (optional)