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Corporate tax proposals for 2022The National Treasury published the draft tax law amendments for comment on 29 July 2022. This article provides an overview of three proposed amendments that may be of interest to corporate taxpayers. They are the amendments relating contributed tax capital (and by implication returns of capital), a proposal that affects the timing when proceeds from lay-by transactions are taxed as well as a provision that affects intra-group CFC funding arrangements. |
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