Broomberg on Tax Strategy 5 ed
A practical and strategic commentary on achieving tax efficiency, both corporate and personal.
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Product description
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.
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
