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 specialized field. 

• Table of references to the Income Tax Act 58 of 1962 
• Table of Cases 
• Overview 
• Jurisdiction to Tax 
• Taxation of Individuals 
• Taxation of Companies and Dividends 
• Taxation of Trusts 
• Taxation of Partnerships 
• Taxation of Currency Conversions 
• Taxation of Cross Border Financing 
• DTAs – Overview 
• DTAs – Interpretation 
• PE and Business Profits 
• Withholding Taxes – General 
• Withholding Taxes – Royalties and Interest 
• Income from International Traffic and Other Income 
• Immovable Property, Capital Gains Taxes and Taxes on Capital 
• Income from Employment and Related Income 
• Unilateral and DTA Tax Relief 
• Enforcement and Collection 
• Tax Avoidance 
• Controlled Foreign Companies 
• Transfer Pricing and Thin Capitalization 
• Use and Abuse of Tax Havens 
• Intermediary Holding Companies 
• Exchange Control 
• Cross Border VAT