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Silke on South African Income Tax

The most comprehensive commentary on income tax. Print includes a free mobile version and updates for 12 months (print and mobile). Thereafter updates are billed annually in advance.

Publication Language: English
Print + Mobile
R7,446.68
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This item is on backorder, you will be charged and the item will be shipped when available
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ISBN/ISSN: 060SILKESASYS

The most comprehensive commentary on income tax. Print includes a free mobile version and updates for 12 months (print and mobile). Thereafter updates are billed annually in advance.

Silke on SA Income Tax is the most detailed and comprehensive commentary available on South African income tax, covering all matters relating to tax on individuals, companies and other business entities. Extensively researched, updated and cross referenced by a leading author. It includes all double taxation agreements and information sharing agreements. Updated on a regular basis to keep current with changes in legislation and case law, generally twice a year. All subscribers get a complimentary copy of Income Tax Legislation, a handbook containing the Income Tax and Tax Administration Acts, at the beginning of each year

 

1 - Introduction

2 - Receipts and accruals

3 - Income and capital

4 - Special inclusions

5 - Residence and source

6 - Exempt income

7 - General deductions

8 - Special deductions

9 - Dividends

10 - Individuals

11 - Partnerships

12 - Estates and Trusts

13 - Companies

14 - Non-residents

15 - Farming operations

16 - Mining

17 - Special provisions

18 - General provisions

19 - Tax avoidance

20 - Employee's tax

21 - Provisional Tax

22 - Constitutional aspects of income tax

23 - Donations tax

24 - Capital gains

25 - Interpretation

Appendix A - Double Taxation Agreement

Appendix B - Exchange of Information Agreements

Appendix C - Multilateral mutual administrative assistance conventions/agreements