Searching Content from South Africa indexed under Shareholders ordered by Published Date Descending.
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The New Scope Of Intra-Group Financial Assistance
Perhaps the most significant change proposes that a special resolution of shareholders is not required when a company gives financial assistance to, or for the benefit of its own subsidiary.
South Africa
14 Aug 2019
Companies Amendment Bill: Beware Of The New Section 38A
This article serves as the second of five instalments dedicated to addressing the five most significant amendments proposed by the Companies Amendment Bill, 2018 and the writer's comments thereon.
South Africa
13 Aug 2019
A Tale Of Three DTA's: South African Tax Court Confirms That No Dividends Tax Is Payable On Distributions To Dutch Resident Shareholders
In terms of section 64E(1)(a) of the Income Tax Act 58 of 1962 ("the ITA") dividends tax at a rate of 20% must be paid when a South African company declares and pays a dividend.
South Africa
8 Jul 2019
Notice Period To Convene A Shareholders' Meeting Increases From 14 To 21 Days
This requirement applies to all companies, public or private.
South Africa
16 May 2019
Amendments To The Companies Act And M&A
In 2018 much was said about the adverse impact of political uncertainty and a sluggish economy on M&A activity in South Africa.
South Africa
3 Apr 2019
Not All Dividends Are Ordinary
In the listed sector, shareholders may be presented with various elections to be made as regards the nature of distributions ...
South Africa
25 Mar 2019
The Companies Amendment Bill
The Companies Amendment Bill, 2018 (the Bill) was published for comment on 21 September 2018.
South Africa
16 Nov 2018
The Big Five Amendments Proposed By The Companies Amendment Bill, 2018
The Companies Amendment Bill, 2018 (the "Bill") was released for public comment by the Minister of Trade and Industry on 21 September 2018.
South Africa
8 Oct 2018
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
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
The Income Tax Implications Of A Return Of Capital
The Act clearly sets out the tax implications arising in respect of a distribution by a company that constitutes a dividend.
South Africa
12 Oct 2017
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
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
What You Need To Know About The 2017 Mining Charter
The Chamber also confirmed that it will seek an interdict to suspend the implementation of the 2017 Mining Charter and further, to take it on review.
South Africa
22 Jun 2017
You're Starting A Business, Now What?
Starting a business can be a daunting task if you do not know where to begin. Your brilliant idea is merely the beginning of your journey to becoming an entrepreneur.
South Africa
12 May 2017
The South African King IV Report On Corporate Governance: Themes And Variations
On 1 November 2016, the South African King IV Report on Corporate Governance ("King IV") was published by the Institute of Directors in Southern Africa.
South Africa
7 Feb 2017
Secure Your Purchase Before It's Too Late
If you intend to buy shares from an existing shareholder in a private company, you need to be aware of the restrictions on the transfer of those shares...
South Africa
20 Apr 2015
Quorums And Resolutions Under The Companies Act
The Act has brought about fundamental changes in the manner in which shareholder resolutions are passed.
South Africa
20 Apr 2015
Effect Of Taking Professional Advice On Imposition Of Understatement Penalties And Interest
The court came to the conclusion that the taxpayer's reliance on the advice received was reasonable and therefore directed that the Commissioner should waive the section 89quat interest in full.
South Africa
10 Feb 2015
When Interest Becomes A Dividend: Hybrid Debt Instruments
As of 1 April 2014 the Income Tax Act 58 of 1962 (the Act) was amended to regulate "hybrid debt instruments" more closely.
South Africa
6 Feb 2015
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