A secret torment for some, a proud responsibility for others, ‘black tax’ is a daily reality for thousands of black South Africans. In this thought-provoking and moving anthology, a provocative range of voices share their deeply personal stories.

With the majority of black South Africans still living in poverty today, many black middle-class households are connected to working-class or jobless homes. Some believe supporting family members is an undeniable part of African culture and question whether it should even be labelled as a kind of tax. Others point to the financial pressure it places on black students and professionals, who, as a consequence, struggle to build their own wealth. Many feel they are taking over what is essentially a government responsibility. The contributions also investigate the historical roots of black tax, the concept of the black family and the black middle class.

In giving voice to so many different perspectives, Black Tax hopes to start a dialogue on this widespread social phenomenon.

Tax Law: An Introduction deals with the fundamentals of income tax in a practical and clear manner that makes this book an ideal tool for tax teachers. Written for students, this much-needed textbook simplifies complex concepts and avoids unnecessary jargon as it explains the key objectives and principles of taxation. The book sheds light on contemporary South

African tax law and the most important tax cases. It covers the process of tax collection as well as the interpretation of tax legislation.

Tax Law: An Introduction is intended to ease the teaching and understanding of an often-daunting subject. The book includes a link to the relevant Acts for easy access by students.

This new edition of Meyerowitz on Administration of Estates and their Taxation was necessitated by the large number of reported and unreported judgments relating to the law of succession, the administration of estates, and trust law that have been delivered since the last edition was published in 2010. Important statutes and statutory amendments have also been passed since 2010. These include the Reform of Customary Law of Succession and Regulation of Related Matters Act, which regulates customary succession matters.

Judgments have also been delivered in relation thereto. The amendments to the Trust Property Control Act is also addressed. The calculation of income tax and capital gains tax, which has been materially altered by amendments to the Income Tax Act, is also addressed. Furthermore, the book also covers the Tax Administration Act, which has repealed numerous sections of the Estate Duty Act.

A chapter on the maintenance of surviving spouses has been added, the chapter on curators has been revised, and the many Master’s Directives have been integrated into the content of the book. The examples of Liquidation and Distribution accounts have been revised and updated to accord with the latest legislative measures. Every effort has been made to make the book more user-friendly. Meyerowitz on Administration of Estates and their Taxation remains a comprehensive source of reference for both the practical and analytical sides of estate administration and the taxes relating thereto for attorneys, advocates, fiduciary practitioners, the judiciary, and the Master.

Key Features

• The most relevant and up-to-date commentary on the administration of estates
• An everything-you-need-to-know work on the administration of estates
• An in-depth discussion of the taxes applicable to deceased estates
• Sample liquidation and distribution accounts and examples of calculations.of estate duty for numerous scenarios

Tax Law: An Introduction deals with the fundamentals of income tax in a practical and clear manner that makes this book an ideal tool for tax teachers.

Written for students, this much-needed textbook simplifies complex concepts and avoids unnecessary jargon as it explains the key objectives and principles of taxation. The book sheds light on contemporary South African tax law and the most important tax cases. It covers the process of tax collection as well as the interpretation of tax legislation.

Tax Law: An Introduction is intended to ease the teaching and understanding of an often-daunting subject.

The Law of Corporate Finance discusses, from a company law perspective, the provisions of the Companies Act 71 of 2008 relating to the field of shares, securities, and corporate finance. There have, thus far, been few major decisions of the courts providing guidance on this technical branch of company law. The Law of Corporate Finance unpacks the complexity of this field of law, while also examining the Companies Regulations and the common law principles preserved by the Companies Act. It offers a lucid and comprehensive treatment of this notoriously difficult subject. The Law of Corporate Finance is written to provide guidance to a wide range of persons seeking a proper grasp of both the principles of corporate finance as well as their practical application - from the judiciary, legal practitioners and legal advisors to auditors and accountants, from company directors and company secretaries to academics and students, whether undergraduate or postgraduate. The major company law topics in the field of corporate finance are discussed and analysed in this book. A highlight of The Law of Corporate Finance is that it includes a discussion of the legal remedies available to investors when the rules relating to corporate finance have been flouted. A further highlight is the practical examples that illustrate how corporate finance rules work and their shortcomings in specific situations. Due to the rapid globalisation of corporate law, a treatment of the legal position in leading foreign jurisdictions has been included, particularly those that have moulded the provisions of the South African Companies Act. These include English law, US law, Australian, Canadian and New Zealand law. This unique perspective provides an invaluable insight into the interpretation and application of the corporate finance provisions of the South African Act. Anyone seeking to understand the complex corporate finance rules will find this book to be useful and illuminating.

International tax law: Offshore tax avoidance in South Africa provides a comprehensive analysis of some of the offshore tax-avoidance schemes employed by South African residents. The book offers a detailed and logical explanation of difficult international tax concepts, and critically analyses the effectiveness of South African legislation in curbing offshore tax-avoidance schemes. South African legislative provisions are compared with similar provisions in the United Kingdom and the United States of America, and international case law and tax treaty implications are thoroughly discussed. International tax law: Offshore tax avoidance in South Africa also addresses the recommendations of international organisations, such as the Organisation for Economic Co-operation and Development (OECD), which seek to prevent international tax avoidance. In this regard, the role of tax havens in encouraging international tax avoidance and the OECD initiatives to stifle their development are considered. The OECD's efforts to prevent base erosion and profit shifting are also examined.

This title is not merely a new edition, but a complete rewrite. It provides the reader with a thorough understanding of international income tax aspects from a South African perspective. Topics generally regarded as highly complex 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. Some features of this title include: a discussion of the 2010 Update to OECD Model Tax Convention and Commentaries as well as the 2010 SA Legislative amendments; a rewritten chapter on Trusts; a substantially expanded bibliography. Five new chapters added on: Taxation of individuals; Taxation of Companies and Dividends; Taxation of Partnerships; Cross-border VAT; and Interpretation of Statutes.

In this thoroughly revised third edition of what has become the standard work on information exchange in tax matters, Xavier Oberson provides an authoritative overview of the instruments and models used to exchange information on an international level. Addressing the latest developments in the movement towards increased global transparency in tax matters, this updated edition also includes new rules of information exchanges and reporting on digital platforms, crypto assets and crypto currencies. Key Features: Analysis of the OECD common reporting standard of automatic exchange of information Discussion on a range of international instruments and models including: double taxation treaties, TIEAs, the OECD multinational convention, European Directives, FATCA and the Swiss Rubik model Examination of the new rules for information reporting to digital platforms and new reporting obligations for crypto assets and e-money of the OECD Base Erosion and Profit Shifting (BEPS) Program Lawyers, tax specialists and professionals in banking and finance looking to further their knowledge and gain insights into new developments in digital platforms and crypto currencies will find this book to be an invaluable reference. Students and academics in law, tax and economics will appreciate the clear overview and find this an essential resource.

Elgar Research Agendas outline the future of research in a given area. Leading scholars are given the space to explore their subject in provocative ways, and map out the potential directions of travel. They are relevant but also visionary. This Research Agenda considers the future direction of research in tax law, channeling creative thinking from leading tax scholars around the world who explore potential routes for further development in both traditional and more unconventional areas of tax law. Showcasing visionary and provocative thoughts from leading international tax scholars, each chapter follows a clear methodological structure, setting each specific topic in context before identifying research gaps indicating potential avenues for future research. These developments are discussed in relation to tax law's interaction with a myriad of cutting-edge topics such as environmental challenges, new technologies, racial and immigration issues. The expert authors astutely draw out the social implications of tax law in order to present a case for developing a more global and interconnected approach to contemporary research ventures. A Research Agenda for Tax Law will provide guidance and inspiration for future researchers, doctoral students and scholars in the field of tax law and fiscal policy who wish to dive into some deeper, and perhaps unknown, waters of taxation.

Fifty years on from the introduction of Value Added Tax (VAT) across the European Union and its Member States, this comprehensive book provides a practical commentary on, and analysis of, the harmonised system of VAT in the EU. This meticulously researched reference work not only analyses legislation and case law, but also examines them in the broader context of the operation of EU law. Written by a team of expert practitioners led by KPE Lasok QC, an authority on European law with extensive practical experience of VAT and Customs cases, this book includes a detailed discussion of the relevant case law of the Court of Justice of the European Union, considering cases critically with a view to identifying underlying trends and principles. Key features include: consideration of the broader context in which EU law operates comprehensive, simultaneous analysis of legislation and case law critical examination of principles underpinning relevant case law a definitive exposition of the present state of the harmonised EU VAT system. EU Value Added Tax Law will prove to be an indispensable source of practical knowledge and background information for tax practitioners advising clients and in-house tax advisers assisting their employers in relation to VAT in the EU, as well as officials of tax authorities in EU Member States. Academics researching or teaching VAT will also find this book's detailed and critical coverage invaluable. Contributors include: S. Black, E. Hellier, T. Lall, KPE Lasok, H.L. McCarthy

This timely book provides a critical examination of the ways in which tax expenditures can be best used in order to enhance their efficacy as instruments for the implementation of environmental policy. Examining the capacity and limits of tax expenditures in financing environmental policy, Hope Ashiabor considers their use in various contexts and policies in order to clearly establish the common threads as well as any deviations that have emerged. The book outlines how, when used in environmental policy either to provide preferences to certain activities or to address the challenges of environmental degradation, the management of tax expenditures invariably results in unintended consequences that manifest in negative environmental outcomes and economic inefficiencies. It also examines some of the challenges encountered in re-structuring subsidies that have become environmentally harmful. Tax Expenditures and Environmental Policy will be of great interest to students and scholars in both tax and environmental law. It will also offer an essential tool for policy makers and practitioners through its focus on policy design and its doctrinal analysis.

Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.

This comprehensive book adopts a nuanced yet straightforward approach to analysing the complex phenomenon of international tax competition. Using the ongoing international efforts of the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU) as a basis for its analysis, it explores the mixed effects of tax competition and offers an effective approach that takes account of the asymmetrical global context. Providing a history of the OECD's work on tax competition to date, Chidozie George Chukwudumogu argues against conventional efforts to merely restrict international tax competition, putting forward a wide regulatory approach that is more appropriate and considerate of the inequality of the states involved. The author further explains and simplifies complex terms and principles of international tax policy, demystifies common assumptions about tax competition, and identifies commonalities beyond the often polarizing debates on the topic. The Regulation of Tax Competition will be a crucial resource for academics, researchers and students with an interest in international tax law and policy. Policymakers in both international organisations such as the OECD and EU and in national governments will also benefit from awareness of the arguments explored in this book.

EU Tax Disclosure Rules provides a comprehensive, practical guide to the 6th amendment of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (known as DAC6). Florian Haase offers insight and clarity into the mandatory reporting obligations imposed by DAC6 on intermediaries engaged in tax matters involving cross-border activities, and in some cases taxpayers themselves, as well as the characteristics or 'hallmarks' outlined in the Directive that trigger these obligations. Key features include: a critical examination of the Directive's mechanism an overview of the status of implementation in EU Member States a contextual consideration of the legislative environment in which DAC6 operates insights into practical issues that may arise from the viewpoint of intermediaries and relevant taxpayers discussion of potential future developments of the Directive. The detailed coverage of the Directive and its implications contained in this new work will prove invaluable for all tax practitioners advising on EU tax law, including tax advisors, lawyers, mergers and acquisitions advisors, and in-house counsel for banks. It will also be of interest to academics working in tax law, as well as in commercial law and EU law more generally.

At a time when climate change and the Covid-19 pandemic pose a global existential threat, this timely and important book explores how policy responses to a pandemic create both opportunities and challenges for the increased use of environmental pricing instruments, such as carbon taxes, and tradable permit schemes, and targeted green fiscal incentives. The chapters provide an important foundation of knowledge and analysis about how a pandemic affects environmental tax policy. They identify lessons from policy makers' responses to the management of the pandemic and implications for addressing the threat of climate change and other environmental challenges. They highlight the need for environmental pricing instruments in the mix of policy instruments even in the wake of a pandemic. They present theory and empirical analysis, and they feature a number of country-specific case studies, including the experience of developing countries. This book takes readers into the important and unprecedented circumstances of our time where pandemic policy meets environmental policy for the short and long terms. It will be of great interest to researchers, students and scholars in environmental policy, tax and law, as well as the industry sector, policy makers and government officials.

"At the end of the Trail of Tears there was a promise," U.S. Supreme Court Justice Neil Gorsuch wrote in the decision issued on July 9, 2020, in the case of McGirt v. Oklahoma. And that promise, made in treaties between the United States and the Muscogee (Creek) Nation more than 150 years earlier, would finally be kept. With the Court's ruling, the full extent of the Muscogee (Creek) Reservation was reaffirmed-meaning that 3.25 million acres of land in Oklahoma, including part of the city of Tulsa, were recognized once again as "Indian Country" as defined by federal law. A Promise Kept explores the circumstances and implications of McGirt v. Oklahoma, likely the most significant Indian law case in well over 100 years. Combining legal analysis and historical context, this book gives an in-depth, accessible account of how the case unfolded and what it might mean for Oklahomans, the Muscogee (Creek) Nation, and other tribes throughout the United States. For context, Robbie Ethridge traces the long history of the Muscogee (Creek) Nation from its inception in present-day Georgia and Alabama in the seventeenth century; through the tribe's rise to regional prominence in the colonial era, the tumultuous years of Indian Removal, and the Civil War and allotment; and into its resurgence in Oklahoma in the twentieth and twenty-first centuries. Against this historical background, Robert J. Miller considers McGirt v. Oklahoma, examining important related cases, precedents that informed the Court's decision, and future ramifications-legal, civil, regulatory, and practical-for the Muscogee (Creek) Nation, federal Indian law, the United States, the state of Oklahoma, and Indian nations in Oklahoma and elsewhere. Their work clarifies the stakes of a decision that, while long overdue, raises numerous complex issues profoundly affecting federal, state, and tribal relations and law-and will continue to do so for the foreseeable future.

This book's eminent editors and contributing authors provide an accessible and engaging account of the 'new' politics of corporate taxation, highlighting the complex and multidimensional strategies used by activists to influence public opinion, formal regulation and corporate behaviour. While campaigning is successful at exposing tax avoidance, it presents significant governance challenges. As this book reveals, the battle to establish fair and sustainable corporate tax regimes has only just begun. Chapters offer readers a timely assessment of the emerging role of new tax justice NGOs, the media and whistleblowers, as well as new governance strategies and policies targeting multinational corporations. Through the lens of political science, the authors show how civil society organisations shape the agenda of tax practices of the world's largest and most powerful corporations, including examples such as Apple and Google. A detailed evaluation is given of new private governance initiatives in the international tax arena and their relationship with traditional forms of regulation. Looking closely at the wider significance of the debate in contemporary global governance, academics and graduates in the fields of international political economy, global governance, development studies and taxation will find this book a timely and thought-provoking read. Contributors: A. Christians, R. Eccleston, A. Elbra, F. Gale, L. Johnson, A. Kellow, L. Latulippe, J. Mikler, H. Murphy-Gregory, T. Porter, K. Ronit, L. Seabrooke, L. Smith, J. Van Alstine, D. Wigan, R. Woodward

These are papers from the 10th Cambridge Tax Law History Conference, which took place in July 2020. The papers fall within the following basic themes: - UK tax administration issues - UK tax reforms in the 20th century - History of tax in the UK - The UK's first double tax treaty - The 1982 Australia-US tax treaty - The legacy of colonial influence - Reform of Dutch excises, and - Canadian tax avoidance.