About Michael Honiball
Michael Honiball is a Director in the Tax Department of leading African legal firm Werksmans Attorneys, based in Johannesburg. He is an Attorney of the High Court of South Africa and a Solicitor of the Senior Courts of England and Wales. Michael is also a Professor of Practice (Taxation) in the Faculty of Economic and Financial Sciences (Department of Accountancy) at the University of Johannesburg. He has co-authored and published the books “International Tax: A South African Perspective” and “The Taxation of Trusts in South Africa” along with Professor Lynette Olivier of the University of Johannesburg. He was previously a Director at Webber Wentzel from 2008 to 2014 and is the former head of the Transfer Pricing Department of KPMG in South Africa. Prior to that was the head of International Corporate Tax for KPMG in South Africa. With extensive international and corporate tax advisory experience, Michael has a wide portfolio of both corporate and high net worth individual clients.
Prior Webber Wentzel position:
Michael was a Partner at Webber Wentzel from October 2008 to January 2014, specialising in international corporate tax, transfer pricing, trust taxation an exchange controls
Prior KPMG Roles and Responsibilities:
Up to September 2008, Michael was the head of the Transfer Pricing Department for KPMG in South Africa, consulting from both the Johannesburg and Cape Town offices. This included Global Transfer Pricing Services (GTPS) for KPMG in South Africa and membership of the KPMG EMA GTPS Leadership Group. Michael was also the National Head of Marketing and Business Development for KPMG Tax and Legal South Africa.
Education and Qualifications
Michael’s qualifications include a BA LLB (University of Stellenbosch), an LLM in tax law (Rand Afrikaans University), a Higher Diploma in Tax Law (Rand Afrikaans University) and a Corporate Law Diploma (Rand Arikaans University) (Cum Laude), and is a Trust and Estate Practitioner (TEP) with STEP.
Employment History Summary:
Prior to Werksmans, Michael was a Partner with Webber Wentzel’s Corporate Tax Department from October 2008 to January 2014. Prior to this he was head of Transfer Pricing at KPMG in South Africa from September 2006 to September 2008. Michael joined KPMG as a Director in July 2002 and was the Head of International Corporate Tax until August 2006. Prior to this, he was with Arthur Andersen in Johannesburg for 11 years. His employment history at Arthur Andersen is as follows: Tax Partner (1998 to 2002); Senior Tax Manager (1997 to 1998); Tax Manager (1993 to 1996); tax Experienced Senior (1992); Tax Senior (1991). Prior to this Michael completed his Candidate Attorney articles at Silberbauers Attorneys in Cape Town (1989-1990), after having been a Legal Officer in the South African Navy from 1987 to 1988, during compulsory military service.
- Michael is a member of the Executive of the South African branch of the International Fiscal Association (IFA);
- Co-author, together with Professor Lynette Olivier, of the books “International Tax- South African Perspective (now in its Fifth Edition) and the Taxation of Trusts in South Africa;
- Former Chairperson of the Cape Town branch of the Society of Trust and Estate Practitioners (STEP);
- Master Tax Practitioner of the South African Institute of Tax Practitioners (SAIT);
- Former Member of SAIT’s National Tax Policy Committee;
- Member of SAIT’s International Tax Committee;
- Member of The International Academy of Estate and Trust Law (TIETL);
- Practising Member (TEP) of the Society of Trust and Estate Practitioners (STEP);
- Listed for many years in the following professional guides:
- Transfer Pricing Adviser’s Expert Guide;
- International Tax Review’s World Tax;
- Who’s Who Legal 2012;
- Legal Experts EMEA;
- Chambers Global;
- Guide to World’s Leading Tax Advisers
- Guide to the World’s Leading Transfer Pricing Advisers;
- PLC Which Lawyer 2012;
- Practical Law Company’s Tax on Transactions Guide;
- Legal500; and
- Chambers HNW.
Some Published Articles:
- The Botswana Financial Services Centre;
- International Tax Brochure;
- 11 Good reasons to Emigrate;
- International Tax Book;
- TP-BNA Transfer Pricing Forum;
- The Taxation of Trusts in South Africa;
- Changes to TP Legislation;
- The New Headquarter Company Regime;
- The New South African Headquarter Regime;
- TP- The Bureau of National Affairs Inc;
- Growing the Tax Treaty Network.
- For Other Articles click HERE