DAY 1 - Theme: Tax and Fiscal Policy megatrends
10:45 – 11:30 Base erosion in a deglobalised world
Raeesa Haneef and Michael Hewson
The days of free investment flows of the early 2000s are long gone. The OECD and other multi-laterals are pushing countries to protect their revenues against offshore avoidance. This session explores the latest global trends and South Africa’s course in a deglobalising world.
DAY 2 - Theme: Domestic Business Tax Consideration (Virtual)
09:45 – 10:30 Electronic services as a VAT enterprise
Mabutho Mthembu, Severus Smuts, Suzanne van der Merwe and Desigin Soobramoney
Electronic services have become an increasing mode of doing business. This session explores the dynamics of making that business a VAT enterprise, especially in a group setting.
10:45 – 11:30 Buybacks and other extraordinary distributions
Khanyisa Cingo-Ngandu, Itumeleng Nkadimeng, Emil Brincker and Lesley Bosman
Buybacks and extraordinary distributions have been a key part of corporate transactional planning for quite some time, with a treasury intervening to stop perceived abuse. The question is what's left on the table or whether some avoidance measures have gone too far.
