Webinar Training Course

Controlled Foreign Companies and Headquarter companies

Price: Firm/Group/Company - R1552.50 (VAT Incl.)
Individuals - R517.50 (VAT Incl.)
Price (MLU Subscriber): Firm/Group/Company - R1164.38 (VAT Incl.)
Individuals - R388.13 (VAT Incl.)
SAIT Members: Access your member discount with us by consulting the member instructions here BEFORE making a booking Here. Should you be unsure as to whether you have updated your profile correctly, please contact us BEFORE making a booking. NO MANUAL DISCOUNTS OR CREDITS WILL BE ISSUED.
Presenter: Ms. Corlia Faurie
Date: 20 Apr '22
Times: 09h00 - 11h00
Duration: 2
CPD Hours: Attending the course and successfully completing the post-assessment, will grant you 2 hour/s verifiable CPD, recognised by the various professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc). Please note that the CPD certificate will only be issued once the post-assessment has been completed.
Platform: Web Based (Online)
Contact Person: Corlia Faurie
T:  0118861395
E:  gillian@probetatraining.co.za
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International investment and trading is something that all taxpayers are familiar with – however when it comes to the tax treatment thereof, it is quite the opposite, where most taxpayers are unsure about what SARS requires. This course aims to discuss the tax rules for international dealings Controlled Foreign Companies and Headquarter Companies. SAIT MEMBERS: Access your member discount with us by consulting the member instructions BEFORE making a booking at http://probetatraining.obsysfiles.co.za/PBT/onlinepages/SAIT2022.pdf Should you be unsure as to whether you have updated your profile correctly, please contact us BEFORE making a booking. NO MANUAL DISCOUNTS OR CREDITS WILL BE ISSUED.

This session will cover the following: • Determination of whether something is a Controlled Foreign Company (CFC) and a Headquarter company (HQC) • What happens when a company ceases to be a CFC or HQC • The tax treatment of income and net income of CFC’s and HQC’s, including anti-avoidance rules • Brief coverage of loop structures and the tax rules applicable to them • Brief coverage of the administrative rules for CFC’s and HQC’s

All entities and tax practitioners that are affected by these rules, as well as auditors and advisors, might benefit from this course.