International Tax – A South African Perspective 2011

Product Details:
Author(s):
Olivier, L and
Honiball, M
Year Published:
2011
Edition
5th Edition
Type:
Print | Soft Cover
Language:
English
About this publication
This book is not merely a new edition, but a complete and significantly expanded rewrite. Comprising over 900 pages, this work is an expert and in-depth exposition of a complex subject that has become so important in the modern global economy. Already established over four previous editions as the pre-eminent work on the subject it is a ‘must-own book’ for all students and practitioners of tax, whether from a legal, business or accounting perspective. Professor Lynette Olivier and Michael Honiball are without peer in their understanding and clarity in this highly specialised field. 
 
Content
Table of references to the Income Tax Act 58 of 1962 
Table of Cases 
Overview 
Jurisdiction to Tax 
Taxation of Individuals 
Taxation of Companies and Dividends 
Taxation of Trusts 
Taxation of Partnerships 
Taxation of Currency Conversions 
Taxation of Cross Border Financing 
DTAs – Overview 
DTAs – Interpretation 
PE and Business Profits 
Withholding Taxes – General 
Withholding Taxes – Royalties and Interest 
Income from International Traffic and Other Income 
Immovable Property, Capital Gains Taxes and Taxes on Capital 
Income from Employment and Related Income 
Unilateral and DTA Tax Relief 
Enforcement and Collection 
Tax Avoidance 
Controlled Foreign Companies 
Transfer Pricing and Thin Capitalisation 
Use and Abuse of Tax Havens 
Intermediary Holding Companies 
Exchange Control 
Cross Border VAT 
Interest / Benefit to
A must for students and practitioners of tax, whether from a legal, business or accounting perspective.