Description

Structure options in a 39% tax rate world

With a 39% tax rate looming, taxpayers are asking about their tax options.

This webinar will cover:

• Taxation of personal services income & income attribution rules.
• Retention of corporate earnings - holding companies.
• Using trusts in a 39% world.
• Other impacts including FBT, investment PIEs.
• Relevant anti-avoidance rules.

With individuals taxed at marginal rates, companies at 28%, trustees at 33% and investments at other tax rates, it’s time to consider again the tax efficiency of different structure options in a 39% tax rate world.

ORIGINAL BROADCAST DATE

10 December 2020

LEARNING OUTCOMES

This webinar considers the tax effects of personal services income derivation, attribution rules and structures suitable for derivation of other forms of income.

SUITED TO

Accountants, lawyers and business people involved in considering the tax effects of income derivation and business structures.

PRESENTER

Maurits van den Berg, Senior Manager, Taxation Services, Baker Tilly Staples Rodway