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BPR121 (ITA) – Secondary tax on companies or dividends tax (Section 64B(1), “declared” definition, section 64E(1), section 64D)

Posted on January 23, 2019 by admin_kmos
Posted in BPR121 (ITA) - Secondary tax on companies or dividends tax (Section 64B(1), “declared” definition, section 64E(1), section 64D)

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← BPR122 (ITA) (STT) – Transfer of business of company as going concern to its holdco as a result of an amalgamation or merger transaction (Section 45, 47, 64FA, paragraph 38 of Eighth Schedule)
BPR120 (ITA) – ​The interaction between sections 45 and section 24J in the transfer of interest-bearing receivables under the corporate rules →

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