4b3,

Part 1 of this program introduces the legal and tax natures of companies, including key considerations and basic tax treatment.

In this unit, we cover:

Introduction to the case study
Legal nature of companies
- Basic legal overview
- The corporate veil
- Process for setting up a company
- Company constitutions & other documents
- Key parties and roles in a company
  - Shareholders & shares
  - Directors, duties, DIN, DPN
  - Secretary
  - Public officer
- Public vs Private companies
Why choose to use a company (or not)?
- Non-tax considerations
- Tax considerations
Tax nature of companies
- How are companies taxed?
- Tax residency of companies
- Small business entity (SBE)
- Base rate entity (BRE)
- Corporate tax rate vs Corporate tax rate for imputation

Download resources below.

Date recorded: 3 April 2025

2e:T4b3,

Part 1 of this program introduces the legal and tax natures of companies, including key considerations and basic tax treatment.

In this unit, we cover:

Introduction to the case study
Legal nature of companies
- Basic legal overview
- The corporate veil
- Process for setting up a company
- Company constitutions & other documents
- Key parties and roles in a company
  - Shareholders & shares
  - Directors, duties, DIN, DPN
  - Secretary
  - Public officer
- Public vs Private companies
Why choose to use a company (or not)?
- Non-tax considerations
- Tax considerations
Tax nature of companies
- How are companies taxed?
- Tax residency of companies
- Small business entity (SBE)
- Base rate entity (BRE)
- Corporate tax rate vs Corporate tax rate for imputation

Download resources below.

Date recorded: 3 April 2025