Drafting of share buyback agreements – Important considerations
In this article, we have a high-level look at some of the important aspects that must be kept in mind when drafting a Share Buyback...
by DocNinja
Tag: disposal
Drafting of sale of share agreements – Important considerations
In this article, we have a high-level look at some of the important aspects that must be kept in mind when drafting a sale of...
by DocNinja
Potential tax consequences of the waiver of a contractual right
The term ‘disposal’ is widely defined in section 11 of the Eighth Schedule to the Income Tax Act 58 of 1962 (“the Income Tax Act”), and includes the waiver of an asset.
For purposes of donations tax, a donation is defined in section 55(1) of the ITA as “any gratuitous disposal…
Provided By Eversheds Sutherland
