SARS views on venture capital company rules

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Pieter van der Zwan

The venture capital company regime was introduced in 2008 to encourage investments that provide equity funding to small and medium sized businesses. There are a number of areas of uncertainty in the regime. SARS issued a draft guide on the VCC regime for comment. This article reviews some of the SARS views evident from this draft guide that stakeholders ought to be aware of.

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