Chiman, Joshni2018-10-122018-10-122015Chiman, Joshni (2015) The taxation liability of South African citizens seconded to the United Kingdom and the United States of America, University of the Witwatersrand, Johannesburg, <http://hdl.handle.net/10539/25783>https://hdl.handle.net/10539/25783A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, in fulfillment of the requirements for the degree of Master of Commerce in the field of Taxation December 2015The globalisation phenomenon has enabled South African companies to place their employees in employment positions with international affiliates, based on skills demand and supply, improving business relations and the individual’s requests for personal growth. Such placements may be on secondment or a permanent basis. The placement of South African individuals in employment in the United Kingdom and the United States of America has raised a question as to which country holds the right to tax the employment income of the said individuals, which can be answered through the Double Taxation Agreements between South Africa and the United Kingdom and the United States of America. This report seeks to understand the taxation legislation of all three of the abovementioned countries and the effect of the Double Taxation Agreement (DTA) between them on the taxability of the individual’s employment income. It also compares the individual's tax position as a result of the DTAs for varied secondment time periods in each country.Online resource (66 leaves)enTax evasionIncome taxThesis