Dividends Tax and Corporate Distributions
An explanation of SA's new Dividends Tax system as well as a review of some of the other issues relates to corporate distributions, like the dividend definition, the concept of "contributed tax capital" and the treatment of returns of capital.
Unpacking the new Tax Administration Act/Bill.
The tax implications of cross-border activities, including double tax agreements, withholding taxes, residence, foreign currency conversion, foreign tax credits, controlled foreign companies, headquarter companies, transfer pricing, and more.
SA's tax rules on the treatment of interest, hybrid instruments, interest withholding tax, anti-avoidance, and more.
An overview of SA's Value-added Tax system, and explanations of the more complex issues, SARS focus areas, practical difficulties, and significant cases.
Annual Tax Update
The 2012 Tax Amendments, plus a review of recent tax cases and recent SARS interpretation notes and binding rulings.
An explanation of the corporate re-organisation rules (in s41 – s47 of the Income Tax Act), paying for assets with shares, funding considerations, and so forth.