Dividends paid by one South African company to another have been exempt from both normal tax and dividends tax since April 2012...
Dividend-stripping and share buy-back transactions
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Corporate and business tax
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...
Share incentive schemes: The role of trusts
Share incentive schemes are widely used as a tool to align the objectives of senior management and employees with those of a...
Investments funded by venture capital companies
The venture capital company (VCC) tax regime was introduced in 2009. Despite the apparent benefit to investors of being able to...