The aim and objective of the intended research under the abovementioned title is as follows: • Discuss the ambit of the corporate rules and the purpose for their enactment. • Provide an overview of the history of the corporate rules, in general, and some of the major year on year amendments, in particular, since their inception. • Highlight the significance of some of the major amendments, express a view on shortcomings, if any, and suggest further amendments, where necessary. • Discuss the relevant sections in the new Companies Bill and the affect it may have on the application of the corporate rules. • Discuss the extent of group taxation in short and consider, on a very high level, the advantages and disadvantages of introducing a group taxation regime in South Africa.
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