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BPR 199: Exemption from income tax of dividends received by virtue of restricted equity instruments

20 July 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

This ruling deals with whether the participation rights held by beneficiaries of an incentive trust are restricted equity instruments and, accordingly, whether the dividends they will receive by virtue of those rights are to be taxed as income or as dividends.

Please click here to view ruling (20 July 2015).

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