Tax Aspects of Corporate Formations and Asset-For-Share Transactions

Price:
R345.00 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Professor Arendse
Duration:
90 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline

Corporate reorganisations and the related tax implications are extremely complex. The Income Tax Act provides for tax-neutral transactions in specific circumstances, as set out in the corporate rules in sections 41 to 47.

This tax relief is mirrored in the VAT and STT Acts. On the other hand, there are several anti-avoidance provisions in the Income Tax Act that must be carefully considered.

The course content will cover:

  1. Types of corporate reorganisations
  2. Tax treatment of –
  3. Company formations
  4. Asset for share transactions
  5. Company liquidations
  6. Amalgamations
  7. Anti-avoidance provisions such as
  8. Dividend stripping
  9. Value mismatch transactions