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Alternatives to the proposed taxation of retirement fund interests on emigration from South Africa
The 2021 Budget Speech, as well as the 2021 draft Taxation Laws Amendment Bill, included a proposal from National Treasury to implement an “exit tax” on retirement fund interests for resident individuals who emigrate from South Africa (i.e., become non-resident for tax purposes). The proposal, howev...
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| Format: | Thesis |
| Language: | Eng |
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Department of Finance and Tax
2025
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