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Global Mobility Update: New taxation implications for South Africans working in the UAE

South African nationals who live and work overseas, will often remain tax resident in South Africa under domestic law. However, under the current legislation, employment income they earn in the foreign country can often be exempt from being subject to tax in South Africa. In the 2017 National Budget Speech, the Minister of Finance proposed to amend the exemption, such that employment income earned overseas could only be exempt if it is subject to tax in the foreign country.

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Dean Kern
Tax and Legal Services Leader
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