Product Description
International Tax - A South African Perspective 2011 (5th edition) (eBook)
Authors: L Olivier, M Honiball
Format: Digital
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.
Contents:
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Table of references to the Income Tax Act 58 of 1962
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Table of Cases
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Overview
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Jurisdiction to Tax
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Taxation of Individuals
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Taxation of Companies and Dividends
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Taxation of Trusts
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Taxation of Partnerships
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Taxation of Currency Conversions
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Taxation of Cross Border Financing
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DTAs – Overview
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DTAs – Interpretation
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PE and Business Profits
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Withholding Taxes – General
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Withholding Taxes – Royalties and Interest
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Income from International Traffic and Other Income
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Immovable Property, Capital Gains Taxes and Taxes on Capital
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Income from Employment and Related Income
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Unilateral and DTA Tax Relief
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Enforcement and Collection
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Tax Avoidance
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Controlled Foreign Companies
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Transfer Pricing and Thin Capitalisation
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Use and Abuse of Tax Havens
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Intermediary Holding Companies
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Exchange Control
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Cross Border VAT
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