Searching Content indexed under Corporate/Commercial Law by Pieter Van der Zwan ordered by Published Date Descending.
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Budget 2018: Wealth Perspective
The most significant proposals in the 2018 Budget Review will probably affect all taxpayers in South Africa, not only those with accumulated wealth.
South Africa
19 Mar 2018
The Finer Details Of Asset-For-Share Transactions
The Income Tax Act allows for roll-over relief in certain circumstances where assets are contributed to a company in exchange for shares in that company.
South Africa
13 Feb 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
Tax Issues: Socio-Economic And Development Expenditure
South African businesses play an integral role in socio-economic upliftment and development of communities. Expenditure incurred for this purpose may have tax implications for the business involved.
South Africa
18 Jan 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
Share Incentive Schemes: The Role Of Trusts
Share incentives schemes often involves the use of trusts to administer the awards made to employees.
South Africa
5 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
Tax Proposals Affecting Trusts
A number of amendments proposed by the National Treasury are, if implemented in their current form, likely to significantly impact on trust structures.
South Africa
11 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
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
Changes To PAYE Taking Effect From 1 March 2017
A number of amendments made at the end of 2016 take effect from 1 March 2017. This includes amendments relating to PAYE.
South Africa
14 Feb 2017
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
Tax Considerations In Respect Of Loans To Trusts
From 1 March 2017 onwards, taxpayers have a further consideration in the form of section 7C of the Income Tax Act to take into account when doing estate planning.
South Africa
13 Jan 2017
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