Unpacking the tax consequences of financing transactions

  • Author: Mike Benetello CA(SA)
  • Level: Advanced
  • Study time: 1 hours
    19 July 08:00 - 09:00
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Course overview
The session will deal with the tax considerations relating to financing transactions and will include a discussion on the following financing arrangements:
(a) Debt funding;
(b) Preference share funding; and
(c) Equity Funding.

The webinar will also deal with the complexities relating to the application of hybrid equity instruments (section 8E), third-party backed shares (section 8EA), hybrid debt instruments (sections 8F and 8FA), interest deductibility and the limitations imposed on cross border financing.

What's included?

  • Live CPD event
  • 5 Quiz questions
  • Certificate of completion

Unpacking the following

  • Debt financing
  • Equity financing
  • Preference share financing
  • Hybrid instruments

Link with the SAICA Competency Framework

  • Technical competencies: Compliance - Tax governance
  • Technical competencies: Compliance - Laws and regulations
  • Technical competencies: Strategy and governance - Tax planning