I think what the guy was referring to was taxing citizens who don't live in the country on income arising outside the country. SA doesn't seem to do that:
ah - thats going into specific legislation. We're probably both right in our own ways....
It boils down to the definition of "resident" under SA law. I studied this at varsity and we can debate it...but lets rather not. My point was simply that SA tax laws have "taxed on global income" rules...contrary to what the article suggests.
The article is wrong in that:
>We are the only country (except, arguably, Eritrea) that taxes all of its citizens on worldwide income
Nope. South Africa does this too...the rules are very forgiving though so it tends to be OK anyway despite it being technically "world-wide income".