International Tax
eBook - PDF

International Tax

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

International Tax

,
Book details
Table of contents
Citations

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.

Frequently asked questions

Simply head over to the account section in settings and click on “Cancel Subscription” - it’s as simple as that. After you cancel, your membership will stay active for the remainder of the time you’ve paid for. Learn more here.
At the moment all of our mobile-responsive ePub books are available to download via the app. Most of our PDFs are also available to download and we're working on making the final remaining ones downloadable now. Learn more here.
Both plans give you full access to the library and all of Perlego’s features. The only differences are the price and subscription period: With the annual plan you’ll save around 30% compared to 12 months on the monthly plan.
We are an online textbook subscription service, where you can get access to an entire online library for less than the price of a single book per month. With over 1 million books across 1000+ topics, we’ve got you covered! Learn more here.
Look out for the read-aloud symbol on your next book to see if you can listen to it. The read-aloud tool reads text aloud for you, highlighting the text as it is being read. You can pause it, speed it up and slow it down. Learn more here.
Yes, you can access International Tax by in PDF and/or ePUB format, as well as other popular books in Business & Taxation. We have over one million books available in our catalogue for you to explore.

Information

Year
2011
ISBN
9781920025779
Subtopic
Taxation

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)