Tax Relief for Corporate Restructures - 2021
Presenters : Wessel Smit
Overview
Restructuring within organisations can become necessary due to various reasons such as commercial considerations, operational changes or to be more tax efficient.
Sections 41 to 47 of the Income Tax Act, known as “the corporate rules,” provides relief from the tax consequences of restructuring in qualifying circumstances.
Webinar content
In this webinar, we will take a practical look at selected corporate rules, which will include the following:
- Overview of the legislative requirements of sections 42, 44, 45 and 47 of the Income Tax Act.
- Focus on recent developments and legislative amendments.
- Discussion of practical applications of the corporate rules, including detailed case studies.
- Common mistakes made in applying the corporate rules.
Who should attend?
Tax practitioners, tax accountants, professionals dealing with mergers and acquisitions.