This Alert outlines:Johannesburg Stock Exchange-(JSE)-listed foreign dividends (dividends from a foreign resident company listed on the JSE) received or accrued and how they should be treated for income tax purposesA checklist to consider when receiving JSE-listed foreign dividendsAn amendment affecting the income exemption of JSE-listed foreign dividendsIn certain cases, the South African Revenue Service's treatment of JSE-listed foreign dividends as taxable foreign dividends subject to the partial dividend exemption A recent change in the law modifies an income tax exemption available for income from foreign dividends received from shares of stock that are also listed on the Johannesburg Stock Exchange (JSE)....