Webinar Training Course

Dividends and distributions: Dividend and Income taxes

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: 16 Nov '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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"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.