Date: 14 July 2021
Time: 15.00 - 18.15
Speaker: Roderick Borg

The webinar will cover:

• The concept of ‘securities’ in terms of the ITA;
• Transfers of securities: receipts of an income or capital nature?;
• Determining the gain: mandatory computational methodologies;
• Exemptions & roll-over relief (listed securities, participation exemption, transfers by non-residents, 5(9), 5(14);
• Filing requirements (i.e. tax schedules);
• Provisional tax in terms of article 43 ITMA;
• The special case of property companies;
• Deemed transfers (e.g. value shifting, exit tax)
• Articles 13(4) and 13(5) of the OECD MTC.