Price:
R476.10 (VAT Incl.)
Level:
Tax professionals
Sub-level:
Income tax
Lecturer:
Corlia Faurie
Duration:
120 Minutes
Additionals:
R476.10 (VAT Incl.)
Level:
Tax professionals
Sub-level:
Income tax
Lecturer:
Corlia Faurie
Duration:
120 Minutes
Additionals:
CPD Assessment
Certificate
Certificate
Lesson Outline
This lesson covers 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
• 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