Silke on South African Income Tax
Silke on SA Income Tax is the most detailed and comprehensive commentary available on South African income tax.
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Product description
Silke on SA Income Tax is the most detailed and comprehensive commentary available on South African income tax.
This work covers all matters relating to tax on individuals, companies and other business entities. Extensively researched, updated and cross referenced by leading authors. It also 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
Available in print (looseleaf) and online format. Print includes updates for 12 months, thereafter updates are billed annually in advance.
Online format must be added to a base package. "Request a quote" and a sales agent will contact you.
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
