The South African Revenue Service (SARS) has published the fourth issue of Interpretation Note No. 18 on Rebate and Deduction for Foreign Taxes on Income, which is dated 24 June 2020. --- Purpose This Note explains the scope, interpretation and application of section 6quat which provides for a rebate or deduction for foreign taxes on income. Section 6quin previously provided for a rebate for foreign taxes paid on South African-source service income included in South African taxable income. Section 6quin(1) to (4) were deleted with effect from years of assessment commencing on or after 1 January 2016. Section 6quin is...