Navigating Tax Implications of Remote Work for South Africans
Duration: 2 hours
Price: R195.00
Navigating Tax Implications of Remote Work for South Africans
Presenters : Gasant Jacobs
Overview
Remote work is outpacing tax legislation and administration globally, creating significant uncertainty around tax residence, source rules, PAYE withholding, permanent establishment risk, and the application of double tax agreements for South African tax practitioners advising employers and employees in a borderless workplace.
In this video, Gasant Jacobs guides attendees through a practical advisory framework for remote and cross-border work arrangements. The content covers tax residence, source principles, the foreign employment income exemption, PAYE obligations, double tax agreements and permanent establishment risk, using real-world scenarios and case studies to navigate the challenges of a borderless workforce.
Video Content
Part 1: The Remote Work Revolution and Typical Scenarios
Part 2: Tax Residence and Its Impact
Part 3: Employment Income and Source Principles
Part 4: The Foreign Employment Income Exemption
Part 5: PAYE Challenges in Remote Work Arrangements
Part 6: Double Tax Agreements
Part 7: Permanent Establishment Risk
Part 8: Practical Case Studies
Competencies Developed
Attending this video equips you with the following skills:
- Understanding how South African tax residence rules apply to remote and cross-border work arrangements.
- Determining where employment income is taxable under the source rules and applying the section 10(1)(o)(ii) foreign employment income exemption.
- Evaluating PAYE obligations for employers with staff working remotely across borders.
- Applying Double Tax Agreements, including tie-breaker rules, to resolve dual-residence and taxing-rights questions.
- Identifying permanent establishment risks created by remote employees and executives.
- Advising clients on compliance and risk-mitigation strategies for a borderless workforce.