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BCR: Taxation of employees participating in a perpetuity employee share incentive scheme

16 February 2016   (0 Comments)
Posted by: Author: SARS
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Author: SARS

This ruling (BCR 51) determines the taxability of dividends accruing to a trust that will, in turn, distribute those dividends to its beneficiaries pursuant to an employee share incentive scheme.

Please click here to view ruling.


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