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...

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Bibliographic Details
Main Authors: Estian Haupt, Rudie Nel
Format: Article
Language:English
Published: AOSIS 2017-06-01
Series:Journal of Economic and Financial Sciences
Subjects:
VAT
Online Access:https://jefjournal.org.za/index.php/jef/article/view/2