MICHAEL HONIBALL

Director, Head of International Tax

Bio:

Michael is a Director in the Tax Department of Werksmans Attorneys specialising in international tax, based in Johannesburg. He was previously a Partner at Webber Wentzel, where he was the Head of the International Tax Team for Webber Wentzel in South Africa. Prior to this, he was a Director of KMPG South Africa where he headed up first the International Tax Department, and subsequently the Transfer Pricing Department, for KPMG in South Africa. Michael is an attorney and conveyancer of the High Court of South Africa and is also a Professor of Taxation at the University of Johannesburg, where he lectures in international tax law and transfer pricing. Michael is also a practising solicitor of the Senior Courts of England and Wales.

More about: Michael Honiball
  • 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 as a leading practitioner for Tax in Chambers Global Guide (2010-2018)
  • Private Client Lawyer of the Year- South Africa- Finance Monthly Global Awards 2017
  • Ranked as a Leading Lawyer in Private Wealth Law by Chambers High Net Worth Guide (2017-2018)
  • Professor of Practice (Taxation), Department of Accountancy, Faculty of Economics and Financial Sciences, University of Johannesburg
  • SAIT Master Tax Practitioner (2005 to present)
  • Michael has 26 years of experience as a Tax lawyer and has acquired an in-depth knowledge of Trust Law and Exchange Control law. He is the leading international tax expert in South Africa, and as such is a member of the following South African and Global tax-related organisations:
    • Member of the Executive Committee of the International Fiscal Association (SA Branch) (2004 to present)
    • Member of The International Academy of Estate and Trust Law (2010 to present)
    • Member of the Law Society of England and Wales (2013 to present)
    • Member of the South African Institute of Chartered Accountants Transfer Pricing Sub-Committee (2013 to present)
    • Member of the South African Institute of Tax (SAIT) National Tax Policy Committee (2013 to present)
    • Member of SAIT International Tax Committee (2013 to present)
    • Member of the Society of Trust and Estate Practitioners of England and Wales (2008 to present)
    • Member of the Business Unity South Africa (BUSA) Tax Committee (2014 to date)
  • Michael has also been named amongst the world’s leading corporate tax lawyers in various Guides, including:
    • Who’s Who Legal: Corporate Tax 2017
    • A recommended solicitor of the Senior Courts of England and Wales by Who's Who Legal 2013-16
    • A legal expert in Tax by Legal 500 (2012-2018)
    • An expert in his field by Legal Experts EMEA 2012-2016
  • 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.
    • IBFD Permanent Establishments- South Africa (IBFD 2017) (Annual Update) (2008-2017)