2-Part Webinar: Controlled Foreign Companies 

The Controlled Foreign Company (CFC) rules are contained in section 9D of the Income Tax Act.

The CFC rules are anti-avoidance measures that were designed to limit or deter South African taxpayers from shifting taxable income to lower tax-jurisdictions through the use of foreign subsidiaries owned or controlled by South African companies or persons.

During this webinar series we will focus on:

  • The scope and application of section 9D
  • Exclusions for imputation
  • Determination of net income for imputation

We will incorporate practical examples to illustrate the application.

The webinar will contribute to 3 hours CPD/CPE.

Cost: R1 207.50 (inclusive of VAT) / R1 050.00 (exclusive of VAT)