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Corporate Tax

17 May 2019
Dominique van der Westhuizen Preference share funding structures: overview of Companies Act and Income Tax Act provisions

South Africa - Cliffe Dekker Hofmeyr

Preference share funding structures are often preferred by banks and other financial institutions because dividends received by certain holders – including banks and other juristic persons – are exempt from income tax. As such, the provisions of the Companies Act and the Income Tax Act must be considered in the context of the outcome which a company wishes to achieve before it settles the terms of a preference share funding structure.

Authors: Dominique van der Westhuizen, Chanté du Plessis, Roelf Horn
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