This research paper, by means of a case study, evaluated whether the foreign employment income tax exemption threshold in section 10(1)(o)(ii) of the Income Tax Act achieved its objectives: first, limiting the impact of the amendment to the exemption in respect of South African tax residents earning low or moderate levels of remuneration in either the United Arab Emirates (low-income tax rate jurisdiction) or the United Kingdom (high-income tax rate jurisdiction); and, second, spared tax residents earning remuneration in the United Kingdom of making additional ‘top-up’ tax payments to the South African Revenue Service. The case study assessed the tax position of a South African tax resident earning low, moderate or high levels of foreign remuneration in either the United Arab Emirates or United Kingdom, based on three mutually exclusive assumptions: first, had the full exemption continued to apply (as was effective on 29 February 2020); second, had the exemption threshold applied (effective from 1 March 2020, in terms of the 2020 Budget Review; not yet legislated at the time of writing the research paper); and, third, had the exemption, in full, been repealed (as proposed in terms of the Draft Taxation Laws Amendment Bill of 2017). The reasonability of the current threshold value was assessed by comparing it to the minimum threshold value required to achieve a break-even tax position in the Republic.

本研究论文通过案例研究评估了第 10(1)( o ) 条中的外国就业所得税免税门槛是否)(ii) 《所得税法》实现了其目标：首先，限制修订豁免对在阿拉伯联合酋长国赚取低或中等报酬的南非税收居民的影响（低收入税率）司法管辖区）或英国（高收入税率司法管辖区）；其次，免除在英国赚取报酬的税务居民向南非税务局额外“补足”税款。该案例研究基于三个相互排斥的假设评估了在阿拉伯联合酋长国或英国赚取低、中或高水平外国报酬的南非税务居民的税务状况：首先，是否继续适用完全免税（自 2020 年 2 月 29 日起生效）；第二，是否应用了豁免门槛（根据 2020 年预算审查，自 2020 年 3 月 1 日起生效；在撰写研究论文时尚未立法）；第三，是否完全废除豁免（根据 2017 年税法修正案草案提出）。当前阈值的合理性是通过将其与在共和国实现盈亏平衡税收状况所需的最低阈值进行比较来评估的。