As one of the many consequences and factors to consider for any corporate restructuring transaction, tax implications almost stand first in line – as it may also often be one of the main reasons for said restructuring.

This course is the second in our two-part series that aims to explore the tax working of these transactions.

Course Content:

• Brief overview of the underlying concepts to consider in corporate restructuring:

• Section 41 definitions
• Contributed tax capital
• Coverage of the main provisions from tax legislation dealing with the following transactions (types of transactions, requirements to qualify for certain tax relief):

• Section 44 – Amalgamation transactions
• Section 45 – Intragroup transactions
• Section 46 – Unbundling transactions
• Section 47 – Liquidation and winding up
• Practical issues with corporate restructuring

This session will be greatly beneficial to All entities and tax practitioners that are engaged in corporate restructuring transactions, as well as auditors, might benefit from this course.

All Included:

• Video presented course
• Downloadable course material
• Certificate of training
• SAICA, SAIBA, ACCA, IACSA, IRBA, SAIT Accredited - 2 verifiable CPD hours