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News & Press: Corporate Tax

Binding Class Ruling BCR 040: Investors acquiring rights in a completed film

13 May 2013   (0 Comments)
Posted by: Author: SARS Legal & Policy
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Source: SARS Legal & Policy

SARS issued BCR 040 on 13 May 2013.

This ruling deals with the tax consequences for an investor who will acquire rights in a completed film and has been requested under the provisions of sections 10(1)(zG), 23(n) and 24F.

Please click here to download BCR 040.


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