Unpacking the tax consequences of financing transactions
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Author: Mike Benetello CA(SA)
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Level: Advanced
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Study time: 1 hours
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LIVE EVENT DATE:
19 July 08:00 - 09:00
Course overview
The session will deal with the tax considerations relating to financing transactions and will include a discussion on the following financing arrangements:
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.
(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?
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Live CPD event
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5 Quiz questions
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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