Legal Aspects of Financing Corporates

19th July 2019

Legal Aspects of Financing Corporates

Legal Aspects of Financing Corporates covers the gamut of legal and taxation implications concerning the financing of corporates and will be of great use to postgraduate students in commercial law, corporate advisors, lawyers, in-house counsel, financial institutions and SARS employees.

Due for release in July 2019, the title, which has been authored by Tracy Gutuza and edited by Anina Boshoff and Natalie Napier, is based on Emil Brincker's work Taxation Principles of Interest and Other Financing Transactions. The more expansive text of Legal Aspects of Financing Corporates provides practitioners and students with an understanding of the legal issues for consideration in the realm of corporate financing transactions, offering detail on the different methods that corporates use to finance activities. The scope of the title has been extended to cover related company and contract law issues and aims to simplify the structured finance process, explaining the legal implications as well as the tax considerations.

In his foreword, Judge DM Davis, Judge President of the Competition Appeal Court says “Professor Gutuza and her editorial colleagues, Anina Boshoff and Natalie Napier, have done admirably in engaging so lucidly with the interconnectedness of law  and  tax  while  ensuring that the book speaks to the practical implications of each of the transactions and  structures  described  in the book. This book is a very rare example of a work that provides practical guidance on the mysteries of complex financial transactions.”

In addition to providing an understanding of the legal issues surrounding corporate financing transactions, Legal Aspects of Financing Corporates covers complex financing transactions that combine a number of areas of law such as company law, contract law, property law, securities law, insolvency law and exchange control regulations, with particular emphasis on the role of tax law in structuring these transactions.

The text includes chapters devoted to debt and equity financing, the various forms of debt instruments, the implications of returns on equity and debt, the complexities relating to securitization and even a designated chapter which concisely and accurately examines the law relating to tax avoidance and simulated transactions.

The intention of the author is not to provide a detailed analysis of each specific area of the law, but to give a general understanding of how these areas interact when devising a financing struc­ture for a company.

Legal Aspects of Financing Corporates will be available from 22 July 2019 in Print (ISBN 9780639001920) and Ebook (ISBN 9780639001937) format for R649.80 including VAT and excluding delivery. It will be available in online format (ISBN 9780639008592) from August 2019 for R649.80 including VAT.

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