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Searching Content indexed under Capital Gains Tax by Pieter Van der Zwan ordered by Published Date Descending.
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Dividend-Stripping And Share Buy-Back Transactions
Dividends paid by one South African company to another have been exempt from both normal tax and dividends tax since April 2012 when dividends tax came into effect.
South Africa
9 Jan 2018
2
Tax Proposals Affecting Share Disposals
Since the introduction of dividends tax in 2012, in particular the company to company exemption, taxpayers have employed a number of methods to convert taxable proceeds upon the sale of shares...
South Africa
17 Aug 2017
3
Timing Of Asset Disposals And Accrual Of Proceeds
The timing of disposals of assets and the resulting accrual of the proceeds have been contentious aspects over the years.
South Africa
13 Jun 2017
4
Capital Gains Tax: Cancellation Of Disposals
Capital gains tax is imposed on any amount that a taxpayer becomes entitled to as a result of a disposal of an asset, whether this amount has been received in cash or not.
South Africa
24 Apr 2017
5
Bad Debts: Effect On Exchange Gains Or Losses
The tax treatment of unrealised exchange gains or losses poses certain challenging questions when a foreign denominated debt becomes irrecoverable.
South Africa
31 Mar 2017
6
South African Budget: Wealth And Investment Perspective
A number of tax rate increases were announced in the 2017 Budget Review on 22 February 2017. These may impact directly on investment yields and re-investment base of investors.
South Africa
1 Mar 2017
7
Tax On Vesting Of Shares By Share Incentive Trusts
Many employee share incentive schemes involve the use of trusts to house the shares until such time as they vest in the employees.
South Africa
2 Feb 2017
8
Contingent Liabilities Assumed As Part Of A Going Concern
The tax implications of assuming contingent liabilities as part of a sale of business present uncertainties for both sellers and purchasers.
South Africa
22 Jan 2017
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