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good day ladies and gentlemen welcome to my YouTube channel as you can see by the title we are going to be covering the text implications of non-residents and the double tax agreements that South Africa has entered into with other countries lets get straight into it take a look at the learning outcomes you need to be able to define the terms resident and non-resident you need to be able to discuss whether a natural person is a resident or non-resident for income tax purposes you need to be able to calculate the South African text liabilities including withholding taxes exemptions rebates or deductions for foreign taxes and lastly you need to be able to apply the provisions of tax treaties or double text agreements that South Africa has entered into with other countries lets take a look at this example will Goodwill works for a large privately owned South African Construction Company perfect construct Solutions also known as PCS CS has clients in South Africa and in a number of foreig