This title aims to provide the reader with a thorough understanding of international income tax aspects from a South African perspective. Topics traditionally regarded as highly specialised are dealt with in a practical way, and illustrated by relevant examples.

This title aims to provide the reader with a thorough understanding of international income tax aspects from a South African perspective. Topics traditionally regarded as highly specialised are dealt with in a practical way, and illustrated by relevant examples. These topics include: controlled foreign companies; foreign dividends; exchange controls; tax havens; intermediate holding companies; double-taxation agreements.