Price:
R422.05 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Carmen Westermeyer
Duration:
120 Minutes
Additionals:
R422.05 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Carmen Westermeyer
Duration:
120 Minutes
Additionals:
CPD Assessment
Certificate
Certificate
Lesson Outline
With the relaxation of the rules around share buy backs as well as changes in taxation laws, share buy backs have become a very common method of changing ownership of companies.
This session aims to unpack the taxation consequences of this.
The aim of this session is to provide an understanding of:
- How does the Income Tax Act view share buy backs?
- Are there any anti avoidance provisions to consider?
- Taxation pro’s and con’s of share buy backs versus share sales