Browsing by Subject "Dividend"
Now showing items 1-2 of 2
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An analysis of the proposed introduction of resident shareholder dividend tax in Namibia
(North-West University (South Africa), 2020)In Namibia, dividends received are exempt from income tax in the hands of all taxpayers. Dividends declared to foreign shareholders are however subject to non-resident shareholder’s tax (NRST). NRST, which is a withholding ... -
Claiming Damages where Dividends remain Unpaid: A Contribution towards a More Balanced Approach in South Africa
(2017-11-02)In the matter between Sumiseki Materials Co Ltd v Wambo Coal Pty Ltd 2013 NSWSC 235 (25 Mar 2013) the Supreme Court of New South Wales had to decide on the legal difficulty arising from unpaid dividends. The Court was ...
