The case of Crookes Brothers Limited v C:SARS was widely commented as a rare case that deals with the South African transfer...
The tax effect of terms of financing instruments
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Corporate and business tax
SARS views on venture capital company rules
The venture capital company (VCC) tax incentive was introduced in 2008 to assist small and medium entities in raising equity...
Tax implications of ceded dividend rights
ividend income is subject to tax treatment, which if viewed only from the perspective of the recipient thereof, is more...
The finer details of asset-for-share transactions
The Income Tax Act (Act) allows for roll-over relief in certain circumstances where assets are contributed to a company in...
Dividend-stripping and share buy-back transactions
Dividends paid by one South African company to another have been exempt from both normal tax and dividends tax since April 2012...
Revised debt restructuring tax rules
The Taxation Laws Amendment Bill (TLAB) that was published by the National Treasury on 25 October 2018 contains a revised set of...