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The Transfer Duty Implications of Asset-for-Share transactions by Jean de Wet

An asset-for-share transaction can be defined as a transaction whereby a person (“Transferor”) disposes of an asset to a Company and the Company, in turn, issues shares for the asset. Immovable property is often acquired through asset-for-share transactions and the focus of this article is on the possible Transfer Duty implications. The requirements of asset-for-share …

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