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News & Press: SARS News & Tax Administration

BPR 171 - Amalgamation transaction

09 June 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS

This ruling deals with the income tax and securities transfer tax consequences for the parties concerned in a proposed amalgamation transaction intended to extinguish a layer of companies considered unnecessary in a holding structure.

Please click here to view BPR 171.


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