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Broomberg on Tax Strategy 5 ed

A practical and strategic commentary on achieving tax efficiency, both corporate and personal.

Publication Language: English
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ISBN/ISSN: 9780409075359

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A practical and strategic commentary on achieving tax efficiency, both corporate and personal.

Nearly every economic act has a tax implication, whether it relates to income tax or VAT. Timeous tax planning can often achieve positive tax savings, while a failure to apply your mind to the efficacy of a transaction could conceivably cause fiscal catastrophe. This work is aimed at providing the information necessary to enable parties to achieve tax efficiency and savings. The work discusses a range of contracts with tax implications including sale of a business, service contracts, damages/compensation payments.

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Table of contents

Chapter 1 - The Anatomy of Tax Planning

Chapter 2 - The Parties to the Agreement

Chapter 3 - The Nature of the Contract

Chapter 4 - The Asset Forming the Subject Matter of the Sale

Chapter 5 - The Purchase Price

Chapter 6 - Special Terms and Conditions in Agreements of Sale

Chapter 7 - The Ordinary Tax Consequences of a Lease

Chapter 8 - Is it a lease?

Chapter 9 - The Leased Premises

Chapter 10 - The Period of the Lease

Chapter 11 - The Rental Clause

Chapter 12 - Expenditure Incurred in Connection with Leased Premises

Chapter 13 - Termination of the Lease

Chapter 14 - Leasing Schemes

Chapter 15 - Taxation of Service Contracts: The General Rules

Chapter 16 - Taxation of Service Contracts: International Dimension

Chapter 17 - Remuneration: The Employer's Position

Chapter 18 - Remuneration: The Employee's Position

Chapter 19 - Special Employment Arrangements and Issues

Chapter 20 - Financing Arrangements

Chapter 21 - Trusts

Chapter 22 - The Tax Treatment of Damages and Compensation Received

Chapter 23 - Anti-Avoidance Legislation