Attending the course and successfully completing the post-assessment, will grant you
2 hour/s verifiable CPD, recognised by the various
professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc). Please note that the
CPD certificate will only be issued once the post-assessment has been completed.
Web Based (Online)
Carmen Westermeyer
0118861395
gillian@probetatraining.co.za
The world is becoming an ever-shrinking space. This means that international transactions are no longer the realm of a specialist even though the concepts are still described in very complex terms.
The aim of this session is to break down the core concepts of international transactions into simple language for individuals. This session will cover:
• 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
• Tax consequences when a person ceases to be a South African tax
resident
Any person who is looking to gain an understanding of foreign earnings would benefit from this course. Any delegate who is looking to get a refresher on the above topics would also be welcome.
