Although there may be strong economic or commercial drivers to restructuring companies and/or related entities, often there are unintended negative tax consequences. The IRD are very focused on risks to the tax base around dividend stripping and may seek to apply avoidance rules to what may have been quite vanilla transactions in the past. In addition, there are issues to consider when issuing shares in consideration for acquiring shares in subsidiaries that we need to consider. This course will canvass some of the greatest risk to companies, and their advisors, arising from group structuring including recent changes in policy and law.
Attendees will be able to identify risk areas arising from closely-held group restructuring and have strategies to address such to the extent that mitigation is possible.
Anyone in public practice who acts for companies, plus corporate employees in accounting/tax roles.
Scott Mason, Senior Partner, Findex/Crowe
1.25 CPD Hours