Controlled Foreign Companies (CFC)
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 focus on:
- The scope and application of section 9D
- Exclusions for imputation
- Determination of net income for imputation
We have incorporated many practical examples to illustrate the application.
The webinar will contribute to 3 hours CPD/CPE.
Cost:
R1 293.75 (inclusive of VAT) / R1 125.00 (exclusive of VAT)