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. Please note that while these courses are presented as a series of related matters, they cannot be booked as a bundle and bookings are to be made for each course on its own.

This session will cover 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 • Practical issues with corporate restructuring

All entities and tax practitioners that are engaged in corporate restructuring transactions, as well as auditors, might benefit from this course.