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BPR: Headquarter companies: Acquisitions of shares and loans

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

This ruling (BPR 223) determines the income tax consequences resulting from the acquisition by a company, that is a resident of South Africa, of shares in and loans of a foreign company for purposes of the headquarter company regime.

Please click here to view ruling.



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