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BPR39 (ITA) – ​Unbundling transaction – the number of shares to be distributed and the distribution of shares to shareholders who are resident in certain foreign jurisdictions (Section 46)

Posted on January 23, 2019 by admin_kmos
Posted in BPR39 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) - Unbundling transaction

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← BPR40 (ITA) – ​Liability to withhold employees’ tax in respect of section 8C gains realised by participants in an employee share option scheme (Section 8C, paragraphs 2, 11A of Fourth Schedule)
BPR37 (ITA) – Disposal of the right to receive royalty income – an intra-group transaction or a debt cancellation (Section 45, paragraph 4(a), paragraphs 35, 12(5), 56(1), 38 of Eighth Schedule) →

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