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Keywords (from the repository) Anti-avoidance Start Over

1. Property Transfer Tax Exemptions in Corporate Reorganisations and Equity Contributions in Zambia: A Comparative Analysis with South Africa and Kenya

Jonathan Mwanza
2026·ZCAS University

This thesis analyses Zambia’s Property Transfer Tax (PTT) exemption framework, focusing on exemptions for internal corporate reorganisations and non-cash equity contributions. It assesses whether the current legal and administrative structure provides adequate certainty, predictability, and...

Anti-avoidanceAdvance ruling mechanismGroup of companiesInternal reorganisationZambiaProperty Transfer Tax
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