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South Africa | Johannesburg Stock Exchange-listed foreign dividend exemption

|Tax Alerts, Information Reporting, Legis ...|South Africa
South Africa

  • This Alert outlines:
    • Johannesburg Stock Exchange-(JSE)-listed foreign dividends (dividends from a foreign resident company listed on the JSE) received or accrued and how they should be treated for income tax purposes
    • A checklist to consider when receiving JSE-listed foreign dividends
    • An amendment affecting the income exemption of JSE-listed foreign dividends
    • In certain cases, the South African Revenue…

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