For businesses to thrive, the ability to acquire, merge and re-organise a business is critical and inevitably, these transactions trigger tax implications for one or both entities concerned. In South Africa there are specific tax rules dealing with mergers & acquisitions and corporate restructuring. All of these are aimed to defer the tax implications that would otherwise have arisen. RSM South Africa’s Head of Tax, Dieter Schulze, and Corporate Tax Expert, John Jones, give an overview of the special tax rules designed to assist with corporate restructures and mergers & acquisitions in South Africa.