Dauds on Tax
Contemporary Issues
1st Edition

Table of Contents
Chapter 1: The Concept of Income
Chapter 2: The Concept of Realisation
Chapter 3: Reorganisation Transactions
Chapter 4: Mergers
Chapter 5: Unbundling Transactions
Chapter 6: Intragroup Transactions
Chapter 7: Incorporation Transactions
Chapter 8: Transactions relating to liquidation, winding up and deregistration
Chapter 9: The Use of Debt in Acquisition and Reorganisation Transactions
Chapter 10: Dividends Taxation
Chapter 11: Contributed Tax Capital
Chapter 12: Taxing Financial Instruments
Chapter 13: Tax treatment of debt instruments
Chapter 14: Hybrid instruments
Chapter 15: Hybrid equity instruments
Chapter 16: Hybrid debt instruments
Chapter 17: Third-party backed shares
Chapter 18: Swap agreements
Chapter 19: Options
Chapter 20: Foreign exchange gains and losses
Chapter 21: Issues in Cross-Border Taxation
Chapter 22: Source-based Taxation
Chapter 23: Residence-based Taxation
Chapter 24: Taxation of Cross-Border Employment Income
Chapter 25: Taxation of Foreign Entertainers and Sportspersons
Chapter 26: Disposal of Immovable Property by Foreign Owners
Chapter 27: Headquarter Companies
Chapter 28: International Double Taxation
Chapter 29: Taxation of Cross-Border Dividend Income
Chapter 30: Taxation of Cross-Border Interest Income
Chapter 31: Disposal of Equity Interest in a Foreign Company
Chapter 32: Cross-Border Royalties
Chapter 33: The Use of Cross-Border Derivatives
Chapter 34: Threshold for Taxing Cross-Border Business Profits
Chapter 35: Attribution of Profits to a Permanent Establishment
Chapter 36: Controlled Foreign Companies
Chapter 37: Transfer Pricing
Chapter 38: Thin Capitalisation