Cross-Border Transactions: Foreign Withholding Taxes
Engaging in cross-border business brings with it a host of complex and interconnected business and tax considerations. Navigating these challenges is essential for organisations expanding their operations beyond South Africa’s borders, particularly when it comes to understanding the implications of foreign withholding taxes.
This webinar offers a foundational introduction to some of the key tax issues associated with cross-border transactions. The webinar focuses on withholding taxes of inbound payments, the rebate available in respect of foreign taxes paid by the South African taxpayer and the tax accounting of foreign withholding taxes.
To bridge theory and practice, we guide you through a comprehensive, real-world case study. This case study examines a scenario where a South African company seeks to expand its manufacturing operations into Africa, highlighting the practical tax implications and considerations at each step.
By accessing this webinar you will:
· Gain a basic understanding of how income is taxed in foreign jurisdictions;
· Develop an awareness of the taxation of foreign income in South Africa;
· Receive a high-level overview of the unilateral relief available under South African tax legislation to address double taxation (please note: Section 6quat and the topic of foreign tax credits are covered in detail in our “Foreign Tax Credits” webinar series in September 2026); and
· Learn how to apply these concepts through a hands-on case study.
CPD: 2 hours