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:
• General:
o What constitutes a dividend (including deemed dividends and dividends in specie)
o Dividend stripping
o Low interest loans from directors and shareholders
o Value shifting arrangements
o Deemed dividends in relation to transfer pricing
o Clarifying the concept of contributed tax capital and a return of capital
• Considerations for the shareholder / recipient:
o Declaration of exemption responsibility
o Inclusion and exemption
o Foreign dividends (including conversion to local currency)
• Considerations for the declaring entity:
o Withholding tax responsibility
o Penalties and interest for non-payment and late payment
o Repayment of dividends from the shareholder
• General:
o What constitutes a dividend (including deemed dividends and dividends in specie)
o Dividend stripping
o Low interest loans from directors and shareholders
o Value shifting arrangements
o Deemed dividends in relation to transfer pricing
o Clarifying the concept of contributed tax capital and a return of capital
• Considerations for the shareholder / recipient:
o Declaration of exemption responsibility
o Inclusion and exemption
o Foreign dividends (including conversion to local currency)
• Considerations for the declaring entity:
o Withholding tax responsibility
o Penalties and interest for non-payment and late payment
o Repayment of dividends from the shareholder