Corporate Rules Section 46 Unbundling and Section 47 liquidation

Price:
R195.50 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Wessel Smit
Duration:
30 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline

Corporate Rules:

  • Unbundling transactions
  • Cross-border unbundling transaction
  • Exclusions from the scope of Section 46
  • Relief: Unbundling Company
  • CTC
  • Relief: Shareholder of the unbundling company
  • Corporate Rules: Unbundling transaction
  • Corporate Rules: Liquidation, winding-up and deregistration
  • Corporate Rules: Liquidation distributions
  • Relief: Liquidating
  • Company Relief: Holding Company
  • Corporate Rules: Liquidation distributions
  • Anti-avoidance rules