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BPR 192: Cross border interest-free loan and withholding tax on interest

Thursday, 28 May 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

This ruling deals with the question as to whether an adjustment made to taxable income or tax payable under section 31 can trigger withholding tax on interest levied under section 50B read with section 50E of the Act.

Please click here to access BPR192 (26 May 2015). 



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