Restructuring and intragroup dealings - what tax relief is available

Price:
R422.05 (VAT Incl.)

Level:
Tax Professionals

Sub-level:
Taxation

Lecturer:
Jeanmari van der Schyff

Duration:
120 Minutes

Additionals:

CPD Assessment
Certificate

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Lesson Outline

Tax implications are almost always the first consequence and factor to consider for any corporate restructuring transaction, as they may also often be one of the main reasons for said restructuring.

This session will address the following:

Brief overview of the underlying concepts to consider in corporate restructuring:
Section 41 definitions
Contributed tax capital
Coverage of the main provisions from tax legislation dealing with the following transactions (types of transactions, requirements to qualify for certain tax relief):
Section 44 – Amalgamation transactions
Section 45 – Intragroup transactions
Section 46 – Unbundling transactions
Section 47 – Liquidation and winding up
We will also address practical issues that often arise in corporate restructuring, ensuring that you not only understand the theory but can also apply it in real-world scenarios.