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Author: Michael Honiball Publisher: Siber Ink ISBN: 1920025766 Category : Business & Economics Languages : en Pages : 469
Book Description
The Taxation of Trusts in South Africa is the first book to exclusively cover the direct and indirect taxation of trusts in South Africa, including a look at the application of the exchange control regulations to both onshore and offshore trusts.
Author: Michael Honiball Publisher: Siber Ink ISBN: 1920025766 Category : Business & Economics Languages : en Pages : 469
Book Description
The Taxation of Trusts in South Africa is the first book to exclusively cover the direct and indirect taxation of trusts in South Africa, including a look at the application of the exchange control regulations to both onshore and offshore trusts.
Author: Mark Brabazon Publisher: Cambridge University Press ISBN: 9781108729178 Category : Law Languages : en Pages : 0
Book Description
In International Taxation of Trust Income, Mark Brabazon establishes the study of international taxation of trust income as a globally coherent subject. Covering the international tax settings of Australia, New Zealand, the UK, and the US, and their taxation of grantors/settlors, beneficiaries, trusts, and trust distributions, the book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust. It also identifies international mismatches between tax settings and purely domestic design irregularities that cause anomalous double- or non-taxation, and proposes an approach to tax design that recognises the policy functions (including anti-avoidance) of particular rules, the relative priority of different tax claims, the fiscal sovereignty of each country, and the respective roles of national laws and tax treaties. Finally, the book includes consideration of BEPS reforms, including the transparent entity clause of the OECD Model Tax Treaty.
Author: Jean-Marc Tirard Publisher: Academy and Finance ISBN: 9782970060291 Category : Comparative law Languages : en Pages : 0
Book Description
This book provides detailed answers on the tax treatment of trusts in 21 jurisdictions. For each jurisdiction, the author answers the same set of 22 questions relative to: legal considerations; tax considerations; tax treatment of the creation of a trust; tax treatment of distribution from a trust to its beneficiaries; tax implications of settlor's death; tax implications of the termination of a trust; and reporting obligations.
Author: Phia van der Spuy Publisher: Phia Van Der Spuy ISBN: 9780620901765 Category : Languages : en Pages : 916
Book Description
If you knew you were going to die tonight, would your loved ones have enough money to cope financially until your estate is wound up? Would there be enough cash or liquidity in your estate to pay the different costs that would arise?
Author: International Monetary Fund. Fiscal Affairs Dept. Publisher: International Monetary Fund ISBN: 1513514806 Category : Business & Economics Languages : en Pages : 154
Book Description
This Technical Assistance report reviews South Africa’s tax system and also examines the fiscal regime with a view to generating a sustainable revenue contribution from mining and petroleum in future. Mining has historically been the mainstay of the South African economy. Mineral exports remain the principal contributor to foreign exchange earnings on the current account. South Africa is not yet a significant producer of crude oil or natural gas. Oil and gas exploration nevertheless shows promise. Taxation is far from top of the list in current challenges facing the development of extractive industries in South Africa. The national goal of economic and social transformation in favor of Historically Disadvantaged South Africans has major impact on the mining sector.
Author: Michael Honiball Publisher: Siber Ink ISBN: 1920025774 Category : Business & Economics Languages : en Pages : 908
Book Description
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.
Author: Michael Honiball
Author: Michael Honiball
Author: Mark Brabazon
Author: John L. Peschel
Author: Walter D. Geach
Author: P. A. Olivier
Author: Jean-Marc Tirard
Author: Phia van der Spuy
Author: International Monetary Fund. Fiscal Affairs Dept.
Author: Edwin Cameron
Author: Michael Honiball