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BPR 190 - Notional Funding Arrangement: The issue and potential repurchase of ordinary shares

10 March 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS published binding private ruling 190 on the 9th of March 2015.

This ruling, which deals with the issue and repurchase of ordinary shares, is issued and published in accordance with sections 78(1) and 87(2) of the Tax Administration Act No. 28 of 2011.

Please click here to access the BPR 190.


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