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Table of contents
- Cover
- Title page
- Foreword
- Preface
- Contents
- Table of Legislation
- Table of Cases
- 1. Overview
- 2. Jurisdiction to Tax
- 3. Taxation of Individuals
- 4. Companies and Dividends
- 5. Taxation of Trusts
- 6. Taxation of Partnerships
- 7. Taxation of Currency Conversions
- 8. Taxation of Cross-border Financing
- 9. Double Tax Agreements: An Overview
- 10. Double Tax Agreements: Interpretation
- 11. Permanent Establishments and Business Profits
- 12. Withholding Taxes: General
- 13. Withholding Tax: Royalties and Interest
- 14. Income from International Traffic and Other Income
- 15. Immovable Property, Capital Gains and Taxes on Capital
- 16. Income from Employment and Other Professional and Related Income
- 17. Unilateral and Tax Treaty Relief
- 18. Enforcement and Collection of International Tax Obligations
- 19. Tax Avoidance
- 20. Controlled Foreign Companies
- 21. Transfer Pricing and Thin Capitalisation
- 22. The Use and Abuse of Tax Havens
- 23. Intermediary Holding Companies
- 24. Exchange Control
- 25. Cross-border Value-added Tax
- Appendix 1. Draft SADC Model Tax Convention
- Appendix 2. Draft SADC Multilateral Agreement on Assistance in Tax Matters
- Appendix 3. SADC Memorandum of Understanding on Co-operation in Taxation and Related Matters
- Bibliography
- Glossary of South African InternationalTax Terms
- Index
- Cover (back)
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