International Tax
eBook - PDF

International Tax

,
  1. 908 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

International Tax

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About this book

This book is not merely a new edition, but a complete and significantly expanded rewrite. It comprises over 900 pages of expert and in-depth exposition of this 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. Five new chapters have been added on: Taxation of individuals; Taxation of Companies and Dividends; Taxation of Partnerships; Cross-border VAT; and Interpretation of Statutes.

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Information

Publisher
Siber Ink Publishers
Year
2011
Print ISBN
9781920025311
eBook ISBN
9781920025779
Topic
Business
Subtopic
Taxation
Index
Business

Table of contents

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