n South African Law Journal - International Tax : A South African Perspective, Lynette Olivier and Michael Honiball : book review

Volume 129, Issue 2
  • ISSN : 0258-2503
  • E-ISSN: 1996-2177



The first edition of this book was published in 2003. At the time it was lauded as a single credible reference to all aspects of international tax laws relevant to the South African tax system. Since 2003 this publication has undergone five updates. These updates were necessitated by eight legislative amendments to the Income Tax Act 58 of 1963 (the Act) that affected various aspects of international tax, and two updates by the Organisation for Economic Co-operation and Development (OECD) to the Model Tax Treaty, which provides a guideline to the design and interpretation of international tax treaties.

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