Tax implications are almost always the first consequence and factor to consider for any corporate restructuring transaction, as they may also often be one of the main reasons for said restructuring.
This session will address the following:
• Brief overview of the underlying concepts to consider in corporate restructuring:
o Section 41 definitions
o 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):
o Section 44 – Amalgamation transactions
o Section 45 – Intragroup transactions
o Section 46 – Unbundling transactions
o Section 47 – Liquidation and winding up
• We will also address practical issues that often arise in corporate restructuring, ensuring that you not only understand the theory but can also apply it in real-world scenarios.
This course is specifically designed to benefit all entities, tax practitioners, and auditors engaged in corporate restructuring transactions.
