Non-executive directors: Employees or independent contractors for both income tax and employees’ tax purposes?
The concept ‘independent contractor’ is one of the more contentious concepts contained in the Fourth Schedule to the Income Tax Act 58 of 1962, as amended. The classification of a person rendering services as either an ‘employee’ or an ‘independent contractor’ is relevant for both income tax and emp...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2013-07-01
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| Series: | Journal of Economic and Financial Sciences |
| Subjects: | |
| Online Access: | https://jefjournal.org.za/index.php/jef/article/view/267 |