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BPR 167 - Debentures tracking the value of a reference asset

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

BPR 167 - Debentures tracking the value of a reference asset

This ruling deals with the income tax consequences for a company that issues debentures to investors, the value of which tracks the price of specified quantities of a precious metal as reference assets.

Please click here to access BPR 167.


 

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