by VDT Attorneys | Sep 17, 2025 | Corporate advisors, Corporate structuring, Hybrid equity instrument, Income Tax Act, International Tax Law, Preference shares
Hybrid equity instruments aim to prevent the use of financial instruments masquerading as equity when they have debt-like characteristics. Dividends received by qualifying hybrid equity instruments would then be reclassified as income. The current anti-avoidance...
by VDT Attorneys | Jun 11, 2025 | Corporate advisors, Corporate governance, Corporate Governance principles, Grey listing, OECD, Organisation for Economic Co-operation and Development
What is the OECD?The Organisation for Economic Co-operation and Development (OECD) is an intergovernmental organisation established in 1961 and is one of the leading international standards for corporate governance. South Africa, however, only became a partner of the...
