Treatment of Employee Share Schemes in South Africa – Local and Cross-Border

Journal
Mazansky, E.
South Africa
Bulletin for International Taxation 2014 (Volume 68), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author examines the South African tax and exchange control treatment of employees who receive benefits under both local and foreign employee share schemes.