| International Tax: A South African Perspective 2008
By Michael Honiball and Lynette Olivier
This book aims to provide the reader with a thorough understanding of international tax aspects from a South African perspective. Topics traditionally regarded as highly specialized are dealt with in a practical way, and illustrated by relevant examples. These topics include:
- controlled foreign companies
- foreign dividends
- exchange controls
- tax havens
- intermediate holding companies
- double-taxation agreements.
Special Features
Some valuable features of this book include:
- All the latest international tax amendments to the South African Income Tax Act up to August 2007 included with discussion;
- All the latest tax treaties signed by South Africa included with discussion;
- Some of the latest topical overseas court cases included with discussion;
- Fresh examples of tax treaty application;
- An expanded glossary and index.
Endorsements
“This book is a formidable piece of work. I congratulate the authors on their achievement and I commend the book to anyone with an interest in South Africa’s international tax system.”
- Professor Brian Arnold, Toronto
“This quality publication is an important contribution to our tax jurisprudence, and deserves a place on the bookshelf of every attorney, accountant, banker and investment adviser….an invaluable guide to tax practitioners and investment advisers….”
- Professor R C Williams, University of Natal
Table of Contents
Foreword to the First Edition
Preface
Bibliography
Table of references to the Income Tax Act 58 of 1962
Table of Cases
- Overview
- Double Tax Agreements: an Overview
- Jurisdiction to Tax
- Permanent Establishments and Business Profits
- Income from Employment and Other Professional and Related Income
- Companies and Dividends
- Immovable Property, Capital Gains and Taxes on Capital
- Income from International Traffic and Other Income
- Cross-border Financing
- Income Denominated in a Foreign Currency
- Trusts
- Intermediary Holding Companies
- Unilateral and Tax Treaty Relief
- Withholding Taxes
- Enforcement and Collection of International Tax Obligations
- Tax Avoidance
- Controlled Foreign Companies
- Transfer Pricing and Thin Capitalization
- Exchange Control
- The Use and Abuse of Tax Havens
Glossary of South African International Tax Terms
Index
For more information please contact our publisher:
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