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News & Press: Corporate Tax

BPR 187 - Waiver of an intra-group loan that funded the acquisition of a mining operation

19 February 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS released BPR 187 on the 18th of February 2015. 

This ruling deals with the waiver of a loan that funded the acquisition of a mining operation as a going concern under an intra-group transaction contemplated in section 45 of the Income Tax Act.

Please click here to access BPR 187.


 

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