Silke on South African Income Tax
The most comprehensive commentary available on income tax. The print subscription includes a free mobile version as well as updates for 12 months (print and mobile).
Product details
The most comprehensive commentary available on income tax. The print subscription includes a free mobile version as well as updates for 12 months (print and mobile).
This reference work 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
Table of contents
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
