On 19 June 2015, the South African Revenue Service issued a Draft Public Notice on additional reportable arrangements for comment. The notice proposes that the rendering of technical, managerial or consultancy services by a non-resident to a South African resident be considered a reportable arrangement under certain conditions, including:
- When the non-resident, or its non-resident employees, agents, or representatives were physically present in South Africa or will be for the purpose of rend…