Controlled Foreign Companies (CFC)
The Controlled Foreign Company (CFC) provisions are critical anti-avoidance tools, designed to prevent South African taxpayers from diverting profits to low-tax jurisdictions via foreign subsidiaries. Navigating these rules is essential for compliance and effective tax planning.
This two-part webinar series, with our tax specialist demystifies the CFC regime and guides you through the key aspects of section 9D, including:
· Understanding the scope and application of section 9D
· Identifying exclusions from imputation
· Calculating the net income subject to imputation
Packed with examples and practical insights, this series equips you with the tools to identify risks, apply the rules confidently, and optimise your group’s tax position.
Who should enroll?
Tax professionals, finance managers, and anyone responsible for cross-border structures within South African businesses.
CPD/CPE: 3 hours