Anita Marais

Section 45 Of The Income Tax Act: The Tax-Free Shuffle Within Corporate Groups

Tax-Deferred Growth Through Corporate Rollovers

The Legal And Operational Framework For Unbundling Transactions In Accordance With Section 46 Of The Income Tax Act

Section 44 Of The Income Tax Act And The Art Of Tax-Efficient Amalgamations And Mergers

The Statutory Provisions And Real-World Application Of Asset-For-Share Transactions Under Section 42 Of The Income Tax Act.

Section 47 Of The Income Tax Act: Tax-Efficient Shareholder Distributions On Liquidation

Seal The Deal: Five Legal Safety Nets That Keep South African Sellers Paid

Memorandum Of Incorporation, Shareholders' Agreement And Rules Of A Company: The Same Orchestra But Different Instruments