Investments
16 January 2012
Does the conversion of par value shares by a company into no par value shares result in a tax liability, asks Professor Emil Brincker.
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06 January 2012
19 December 2011
23 November 2011
The key question is whether there is a difference between the rights of the par value shares and the rights of the no par value shares once converted.
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22 November 2011
South Africa needs is a regime that allows investment managers to conduct discretionary activities.
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21 November 2011
03 November 2011
Do the more restrictive individual investment limits on RAs outweigh their tax benefits?
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24 October 2011
08 June 2011
06 June 2011
Does this mean that it is unlikely for the reform to occur in the 2012 tax year, asks Vedika Andhee.
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23 May 2011
02 February 2011
30 December 2010
29 November 2010
Are share-based payments made by companies for goods or services
deductible? Is the ‘expenditure actually incurred’ for income tax purposes?
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12 November 2010
05 November 2010
04 November 2010
07 September 2010
27 August 2010
25 August 2010
17 August 2010
An amendment in the 2010 Draft Taxation Bill seeks a fundamental change to the dividend definition.
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13 August 2010
