n Tax Breaks Newsletter - Post-amnesty review of offshore structures : offshore assets

Volume 2005, Issue 236
  • ISSN :



Extracted from text ... 2 September 2005 Moneyweb's TAX BREAKS OFFSHORE ASSETS Post-amnesty review of offshore structures By ERNEST MAZANSKY NOW THAT most applicants who sought amnesty under the Amnesty Act (or, to give it its full name, The Exchange Control Amnesty and Amendment of Taxation Laws Act No. 12 of 2003) have received their amnesty approvals, many will be turning their attention to the taxefficiency of their offshore structures, which would also be viewed in conjunction with the costs of maintaining them. The purpose of this article is to give an overview of the tax consequences of the more common structures in ..

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