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Category: Section 76B (ITA) – Purpose

Section 76B (ITA) – Purpose

Posted on January 8, 2024January 15, 2025 by admin_kmos

76B    Purpose

The purpose of this Part is to promote tax certainty in respect of an affected transaction that will prevent or minimise double taxation and associated dispute resolution procedures.

[Section 76B inserted by section 10 of Act 18 of 2023]

Posted in Section 76B (ITA) – Purpose

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