ividend income is subject to tax treatment, which if viewed only from the perspective of the recipient thereof, is more...
Tax implications of ceded dividend rights
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Corporate and business tax
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...
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...