PROPOSED TAX CHANGES FOR SHARE SCHEMES: DOUBLE TAX FOR NO GOOD REASON?

By Patricia Williams Tuesday, July 19, 2016
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The 2016 Draft Taxation Laws Amendment Bill (TLAB) and 2016 Draft Taxation Laws Amendment Bill (TALAB) propose certain share scheme changes. According to the National Treasury Media Statement of 8 July 2016, these changes are aimed at “addressing the circumvention of rules dealing with employee share incentive schemes”.

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