Company distributions have significant tax considerations for all parties concerned, including the company itself, intermediaries and shareholders. Not all distributions are as obvious and easy to measure as cash dividends: other transactions may unsuspectingly fall into the scope of dividends tax and/or capital gains tax, posing as significant tax risk if not identified and measured correctly. This webinar explains the various tax aspects of dividends and company distributions.
The tax aspects of company distributions will be explained and practical examples will be used to explain the difficult concepts and aid understanding. At the end of the webinar, participants will be able to identify the tax risks and measure the tax liability of various types of distributions and be able to advise clients on how to extract profits from a business at the lowest tax cost.
• Dividends tax and capital gains tax and how they apply to
o Cash dividends
o Dividends in specie
o Returns of capital and contributed tax capital
• Income tax effects of local and foreign dividends
• Deemed dividends on interest-free loans
Tax advisors, taxpayers, accountants, trustees, business owners and managers, bookkeepers and anyone else who deals with corporate tax matters.
