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Getting to grips with scrips

South Africa - April 22 2021 We will address, in a series of articles, the South African tax considerations arising for residents and non-residents in respect of various…

Michael Reifarth.

Dividends tax: proposed amendments to the taxation of manufactured dividends

South Africa - October 16 2020 The South African Income Tax Act, 1962 (the “Act”) levies dividends tax of 20% on dividends paid by South African resident companies and non-resident…

Unbundling transactions by listed companies - What are the tax implications for shareholders?

South Africa - September 10 2019 From time to time, listed companies unbundle shares to their shareholders. It is important for the shareholders to understand the tax implications…

Corporate tax planning developments in South Africa

South Africa - May 9 2019 A review of recent corporate tax planning developments in South Africa, including with regard to entity selection and business operations, intercompany transactions and indirect taxes.

Peter Dachs.

Collateral arrangements under the STT Act - emerging pitfalls

South Africa - July 30 2018 In 2016, South African National Treasury introduced an exemption from securities transfer tax ("STT") for listed securities that are transferred…

Kelle Gagné.