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BCR047: Limitation of dividend exemption

26 August 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

This ruling deals with the limitation of the exemption from income tax of dividends accruing to the issuer of a derivative, in circumstances where those dividends are referenced in that derivative. 

Please click here to view ruling (24 August 2015).


 

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