Corporate Rules Section 46 Unbundling and Section 47 liquidation

Price:
R195.50 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Wessel Smit
Duration:
30 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


Corporate Rules: Unbundling transactions
Cross-border unbundling transaction
Exclusions from the scope of Section 46
Relief: Unbundling Company
CTC
Relief: Shareholder of the unbundling company
Corporate Rules: Unbundling transaction
Corporate Rules: Liquidation, winding-up and deregistration
Corporate Rules: Liquidation distributions
Relief: Liquidating Company
Relief: Holding Company
Corporate Rules: Liquidation distributions
Anti-avoidance rules