International Tax Law Update (Theory)
Presenters : Adv Christel van Wyk
Overview
Legal practitioners face shifting ground as the South African Revenue Service (SARS) intensifies its scrutiny of cross-border transactions and expatriate residency cessations. The activation of automated risk profiling on eFiling, alongside mandatory registrations for the Global Minimum Tax (GMT) under the Global Minimum Tax Act of 2026, means traditional cross-border advice requires immediate reassessment. Missing the critical tax triggers during a corporate restructuring or an estate planning exercise exposes the legal advisor to significant professional indemnity risks.
Understanding the interaction between domestic source rules, Double Tax Agreements (DTAs), and the newly introduced Advance Pricing Agreement (APA) programme is no longer the sole domain of specialized tax firms. Litigators, commercial lawyers, and general practitioners must accurately identify permanent establishment (PE) risks and treaty eligibility to protect corporate clients from double taxation and unexpected SARS audits. This masterclass bridges foundational international tax principles with the complex compliance realities of 2026.
Join Adv. Christel van Wyk for a structured analysis of South Africa's modern international tax framework, designed specifically to safeguard your advisory practice and enhance your corporate client representations.
Learning objectives
Attending this webinar will equip you with the following skills:
- Assess the legal status and domestic interpretation of Double Tax Agreements in terms of section 108 of the Income Tax Act 58 of 1962.
- Evaluate residency cessation processes to properly advise clients on exit taxes and the formal cessation of South African tax residency.
- Mitigate permanent establishment (PE) risk in commercial contracts by correctly applying Article 5 of the OECD Model Tax Convention.
- Advise clients on treaty-based relief, including the application of Article 4 "tie-breaker" clauses to resolve dual-residency conflicts.
- Structure cross-border transactions to legally reduce withholding tax exposure on dividends, interest, and royalties.
Content
The webinar will cover the following topics:
- International Tax Developments and Trends
- Recent developments in international taxation
- Global tax reform and international tax initiatives
- Key developments affecting South African taxpayers
- Emerging international tax risks and trends
- Cross-Border Taxation
- Taxation of cross-border transactions
- Residence and source principles
- Foreign income and cross-border activities
- Double taxation considerations
- Tax Treaties
- Overview and application of Double Tax Agreements (DTAs)
- Treaty residence and allocation of taxing rights
- Withholding taxes under tax treaties
- Relief from double taxation
- Treaty interpretation and practical considerations
- Transfer Pricing
- Overview of transfer pricing principles
- The arm’s-length principle
- Cross-border related-party transactions
- Transfer pricing documentation and compliance considerations
- International transfer pricing developments
- International Tax Compliance and Risk
- Key compliance obligations for taxpayers undertaking cross-border transactions
- Common international tax risks
- Tax authority scrutiny and audits
- Penalties and interest arising from non-compliance
- Practical considerations for tax practitioners
- Practical Application
- Applying international tax principles to real-world scenarios
- Identifying potential tax risks in cross-border arrangements
- Practical considerations when advising clients on international tax matters
