MICHAEL HONIBALL

Director, Head of International Tax

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
  • 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
> Consistently recognised in international ratings.  Named as:  
  • a ranked lawyer in tax by Chambers Global 2012-2016
  • named amongst the world’s leading corporate tax lawyers in Who’s Who Legal: Corporate Tax 2016
  • a recommended lawyer (Tax) by Legal 500 Europe, Middle East & Africa 2014 - 2016
  • a solicitor of the Senior Courts of England and Wales by Who's Who Legal 2013-16
  • a legal expert (Tax) by Legal 500 2012-2016
  • an expert in his field by Legal Experts EMEA 2012-2015
>Regularly nominated to appear in the Guide to World's Leading Tax Advisers and in the Guide to the World's Leading Transfer Pricing Advisers as one of the pre-eminent practitioners in this field >Endorsed as a leading Tax lawyer by PLC Which Lawyer 2012 >Professor of Taxation, University of Johannesburg >Member of the Executive Committee of the Cape Town branch of the Society of Trust and Estate Practitioners, 2013 to 2015 >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) >Master Tax Practitioner (2005 to present). >Ranked as a leading lawyer in Private Wealth Law (Chambers High Net Worth guide) Chambers South Africa 2017   AUTHORSHIPS > Co-author and author of the following textbooks:
  • 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 (IBFD 2014) (Annual Update).