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BPR 166 - Change of place of incorporation (domicile) of a controlled foreign company

02 April 2014   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

SARS published BPR 166 - Change of place of incorporation (domicile) of a controlled foreign company on 1 April 2014.

This ruling deals with a change of domicile of a controlled foreign company and whether this change will be regarded as a "disposal” as defined in paragraph 1 and envisaged in paragraph 11 of the Eighth Schedule.

Please click here to access BPR 166.


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