Loop structures have always been perceived by the South African Reserve Bank (Sarb) and National Treasury as structures that enabled the illegal export of capital from South Africa and a way to ...

The envisaged future relaxation of the prohibition on loop structures will be accompanied by amended tax laws, but current proposals are likely to result in more tax on certain structures National ...

Loop structures specifically allow South Africans to streamline cross-border flows of income. South African businesses can transfer income streams abroad in the form of dividends.