Price:
R476.10 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Corlia Faurie
Duration:
120 Minutes
Additionals:
R476.10 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Corlia Faurie
Duration:
120 Minutes
Additionals:
CPD Assessment
Certificate
Certificate
Lesson Outline
This lesson covers the following:
• Distinguishing between tax avoidance, tax planning and tax evasion
• Impermissible tax avoidance arrangements
• Specific anti-avoidance measures in tax legislation:
o Value shifting arrangements
o Trading stock
o Capital gains and losses
o Trusts and attribution rules
o Transfer pricing
• Interest and penalties related to tax avoidance and evasion
• Reportable arrangements
• Distinguishing between tax avoidance, tax planning and tax evasion
• Impermissible tax avoidance arrangements
• Specific anti-avoidance measures in tax legislation:
o Value shifting arrangements
o Trading stock
o Capital gains and losses
o Trusts and attribution rules
o Transfer pricing
• Interest and penalties related to tax avoidance and evasion
• Reportable arrangements