This is a digital edition of the book and will be delivered via download link.
Dauds on Tax
Contemporary Issues – 1st Edition
Cornwell I. Dauds
In a rapidly evolving world of commerce, economic activity involving the reorganisation of businesses and the interests of taxpayers has shown a significant increase. While elsewhere reorganisation transactions have been driven by business, regulatory and tax imperatives, the phenomenon has since become increasingly apparent in South Africa too. Invariably, reorganisation transactions have tax implications which present undeniable challenges which are typically compounded by the ever-changing tax landscape as well as the ever-increasing tax compliance burden.
This book is aimed at providing a better understanding of the tax principles particularly relevant to, among others, corporate reorganisation transactions, as well as the policy and economic considerations underlying the reasoning behind treating these and other transactions differently from a tax perspective. The book covers domestic as well as cross-border tax issues.
“It is highly recommended..”
– Judge of the Constitutional Court of South Africa SA Majiedt