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

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