n Tax Breaks Newsletter - Employee share ownership plan ruling : advance tax rulings

Volume 2014, Issue 339
  • ISSN :



The tax implications for the various participants of a share incentive scheme are complex, and the legislation is not necessarily clear. In recent years, share incentive schemes have been a particular focus of SARS and National Treasury, with regular amendments to the tax legislation. It is no wonder that we see a number of binding private and binding class rulings being issued by SARS that relate to share incentive schemes.

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