Monthly Archives: April 2017

RENTEVRYE LENINGS AAN DIREKTEURE

Maatskappye verskaf heel dikwels rentevrye of laerente lenings aan ‘n direkteur. Dit manifesteer óf as ‘n ware aansporing of voordeel aan daardie direkteur (meestal die geval in groter korporatiewe omgewings) óf in klein besighede in die plek van salarisse wat … Continue reading

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INTEREST FREE LOANS CROSS BORDER

A consideration of the tax consequences of interest free loans will be incomplete if not also considered in the context of interest free debt funding being provided cross-border. Typically, when “cheap debt” is encountered it is in the form of … Continue reading

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RENTEVRYE LENINGS EN TRUSTS

Die onlangse invoering van Afdeling 7C tot die Wet op Inkomstebelasting1 het die belasting van trusts, en spesifiek die befondsing daarvan, opnuut onder die soeklig geplaas. In kort, Afdeling 7C beoog die heffing van skenkingsbelasting op lenings verskuldig deur trusts … Continue reading

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INTEREST FREE LOANS WITH COMPANIES

The latest annual nation budget presented in Parliament proposed the dividends tax rate to be increased with almost immediate effect from 15% to 20%. The increased rate brings into renewed focus what anti-avoidance measures exist in the Income Tax Act[1] … Continue reading

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