Royalties and their tax consequences

Price:
R506.46 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Carmen Westermeyer
Duration:
120 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


Withholding taxes are a fact of life. Royalties however go beyond just the withholding tax requirements. Are you entitled to a deduction? Is the income capital or revenue? Where is the source of the amount?

This seminar will cover the following areas:
• What is the source of the royalty?
• What deductions are available and limitations to those deductions
• What is tainted intellectual property?
• Who is responsible?
• What are my administrative requirements?