Michael Honiball

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Director, Head of International Tax

Location: Johannesburg

Tel: +27 11 535 8136

Fax: +27 11 535 8632

Email: mhoniball@werksmans.com

ABOUT

Director Michael Honiball is the firm’s Head of International Tax. He was previously a Partner at Webber Wentzel, where he was Head of International Tax for the South Africa firm. Prior to this, Michael was a Director of KMPG South Africa where he headed up first the International Tax Department, then the Transfer Pricing Department. Michael is an attorney and conveyancer of the High Court of South Africa and also a Professor of Taxation at the University of Johannesburg, where he lectures in international tax law and transfer pricing. He is also a practising solicitor of the Senior Courts of England and Wales. A SAIT Master Tax Practitioner (2005 to present), he is regularly recognised for excellence in his field and has co-authored a number of key publications.

  • Tax
  • Mergers, acquisitions and reorganisations of corporate entities
  • International tax planning for corporates and wealthy individuals and families, including:
    • controlled foreign companies
    • foreign trusts
    • transfer pricing and thin capitalisation
    • settlor and beneficiary charges
    • double tax agreements
    • Financial services taxation
    • Tax structuring for international investment funds
    • Private equity deal structuring
    • Tax litigation, alternative dispute resolution and settlements
  • Taxation
  • Trust Law
  • Exchange Controls
  • LLM (Tax Law) (Rand Afrikaans University)
  • LLB (Stellenbosch University)
  • BA (Stellenbosch University)
  • TEP of the Society of Trust and Estate Practitioners
  • Corporate Law Diploma (cum laude) (Rand Afrikaans University)
  • Higher Diploma in Tax Law (Rand Afrikaans University)
  • 2015 Director, Werksmans

 

  • Ranked lawyer (Band 2) by Chambers Global | 2010, 2019 – 2021 | Tax
  • Ranked as a recommended lawyer by The Legal500 (2021)
  • Private Client Lawyer of the Year- South Africa- Finance Monthly Global Awards 2017
  • Ranked as a Leading Lawyer in Chambers HNW 2017
  • Professor of Practice (Taxation), Department of Accountancy, Faculty of Economics and Financial Sciences, University of Johannesburg
  • SAIT Master Tax Practitioner (2005 to present)
  • TEP of the Society of Trust and Estate Practitioners
  • Co-author and/or author of the following reference books on taxation:
    • Olivier, L. & Honiball, M. 2009, The Taxation of Trusts in South Africa. Cape Town: Siber Ink;
    • Olivier, L. & Honiball, M. 2011, International Tax: A South African Perspective. Fifth Edition. Cape Town: Siber Ink; and
    • IBFD Permanent Establishments- South Africa (IBFD 2017) (Annual Update) (2008-2017).
    •  The Global Guide to Trusts (Second Edition), (November 2020)