Available Course
Dividends and distributions: Dividend and Income taxes
>> Click here to book this training as an In-House course <<
| Duration: | 2.00 |
| CPD Hours: | Attendance at this seminar will secure 2 hour/s verifiable CPD points including other professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc) |
| Course Facilitator: |
Corlia Faurie
T: 0118861395 E: gillian@probetatraining.co.za |
| Back | |
"Even after taxes have been paid on the profits of a company, that which remains cannot always be distributed without any tax consequences of its own. Shareholders and investors need to be well versed in the tax rules that apply to distributions to ensure that it is facilitated in accordance with the law.
Join us for a session discussing the tax impact of dividends, for both the person declaring it and the person receiving it."
"• General:
o What constitutes a dividend (including deemed dividends and dividends in specie)
o Dividend stripping
o Low interest loans from directors and shareholders
o Value shifting arrangements
o Deemed dividends in relation to transfer pricing
o Clarifying the concept of contributed tax capital and a return of capital
• Considerations for the shareholder / recipient:
o Declaration of exemption responsibility
o Inclusion and exemption
o Foreign dividends (including conversion to local currency)
• Considerations for the declaring entity:
o Withholding tax responsibility
o Penalties and interest for non-payment and late payment
o Repayment of dividends from the shareholder"
All investors, investment managers, taxpayers and tax practitioners seeking more information on these matters.