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.
Special Features
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
The fifth edition of this title, (the first edition of which was published in 2003) has been extensively updated to incorporate all the latest legislative amendments as well as the latest changes to the OECD Model Tax Convention and its Commentary. As with previous editions, this publication provides a thorough understanding of the following aspects from a South African perspective:
- controlled foreign companies
- foreign dividends
- double taxation agreements
- tax havens
- foreign tax credits
- permanent establishments
- exchange control restrictions
- Author: Lynette Olivier and Michael Honiball
- Title: International Tax — A South African Perspective 2011
- ISBN: 978-1-920025-31-1
- Publication Date: 2011/03/15
- Publishing House: Siber Ink
- Target Market: Tax consultants & planners, Accountants and auditors, Lawyers, Corporate Legal Advisors, Students of tax law