Tag ArchivesVenture Capital

South African Commercial law: Venture capital companies in terms of section 12 – an introduction

One of the main challenges to the growth of small and medium-sized businesses is access to finance. To assist, South African Commercial law has evolved and Government has implemented a tax incentive for Investors in these enterprises through a venture capital company (“VCC”) regime. From 1 January 2009, in terms of Section 12J of the Income […]

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