Dividend cession and dividend distribution: The South African VAT implications
An intuitive approach when considering the VAT implications of a dividend cession, which relates to a share, could be to classify it as a financial service and thus exempt from VAT. The fact that debt factoring, another cession transaction, has been noted as an exempt supply could support the intuit...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2017-06-01
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| Series: | Journal of Economic and Financial Sciences |
| Subjects: | |
| Online Access: | https://jefjournal.org.za/index.php/jef/article/view/2 |