Company-shareholder taxation in South Africa : single or double taxation?

First discusses the changes (and their justification) to the company tax rates since 1990 and the extent to which the changes in the rates were associated with other measures to make up for lost revenue. Then considers the nature of company-shareholder taxation from a domestic perspective, including the taxation of dividends in South Africa and how the "secondary tax on companies" works. Finally a look at international and company-shareholder taxation, the tax treatment of dividends paid by South African companies and the tax treatment of dividends received by them.