The sale of South African businesses : navigating through the tax minefield

Loading...
Thumbnail Image

Authors

Fouche, Luan
Stiglingh, M. (Madeleine)

Journal Title

Journal ISSN

Volume Title

Publisher

Clute Institute for Academic Research

Abstract

The way in which a business manages tax risk may affect both the financial performance and the reputation of the business. The purpose of this article is to assist decision makers and advisors in the tax risk management process by providing a practical tool to assist them in the identification of the tax risks associated with the sale of a business. This risk identification tool will enable the contracting parties to embark on a proactive risk assessment process with the ultimate goal of planning the transaction in a tax efficient manner and successfully navigating the tax minefield that is inherent in the sale of a business.

Description

Keywords

Business combinations, Tax risk assessment, Sale of a business

Sustainable Development Goals

Citation

Fouche, L & Stiglingh, M 2013, 'The sale of South African businesses : navigating through the Tax minefield', International Business and Economics Research Journal, vol. 12, no. 1, pp. 1-16.