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Searching Content indexed under Shareholders by Pieter Van der Zwan ordered by Published Date Descending.
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The Fine Line Between Dividends And Income
Dividends are payments received by a person in respect of shareholding in a company. In the recent case of C:SARS v Reunert Ltd the SCA was required to consider an arrangement...
South Africa
5 Feb 2018
2
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
3
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
4
Investments Funded By Venture Capital Companies
It appears as if interest in making use of the venture capital company tax incentive is increasing. BPR274 deals with an investment by a venture capital company in a solar electricity generation business.
South Africa
27 Jun 2017
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