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)