South Africa’s Exit Charges (And Something on Immigration Too)

Journal
Mazansky, E.
South Africa
Bulletin for International Taxation 2010 (Volume 64), No. 5
PriceUSD 45

In this article, the author considers the implications of the various exit (and immigration) tax issues (for both individuals and corporations) in South Africa, with special reference to residence, capital gains tax, controlled foreign companies, the participation exemption, permanent establishments, certain other disposals and dividends.