Search results for ""Author Lynette Olivier""
Siber Ink, South Africa International Tax 2008: A South African Perspective
This title aims to provide the reader with a thorough understanding of international income tax aspects from a South African perspective. Topics traditionally regarded as highly specialised are dealt with in a practical way, and illustrated by relevant examples. These topics include: controlled foreign companies; foreign dividends; exchange controls; tax havens; intermediate holding companies; double-taxation agreements.
£54.00
Siber Ink, South Africa The taxation of trusts in South Africa
This title is the first of its kind in South Africa. It comprehensively covers the South African tax and exchange control provisions which apply to local and foreign trusts. In addition to normal discretionary trusts, the taxation of the following types of trusts is covered: business trusts; charitable trusts; BEE trusts; employee share scheme trusts; offshore trusts; special trusts; asset protection; will trusts. The following types of taxes are also discussed in a trust context: Income Tax; CGT; Transfer Duty; Donations Tax; Estate Duty; International Tax; Transfer Pricing; VAT. The first-ever book exclusively covering the direct and indirect taxation of trusts in South Africa, including a chapter on the application of the exchange control regulations to both onshore and offshore trusts.
£45.00