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BPR345 (ITA) (STT) – ​Asset-for-share transactions followed by an unbundling transaction and a sale of shares to a third party (Sections 24BA, 42, 46 of ITA)

Posted on August 20, 2020 by admin_kmos
Posted in BPR345 (ITA) (STT) - ​Asset-for-share transactions followed by an unbundling transaction and a sale of shares to a third party (Sections 24BA, 42, 46 of ITA)

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← BPR344 (ITA) (STT) – ​Transfer of listed financial instruments to collective investment schemes in exchange for participatory interests (Section 42, paragraph 20, 61 of Eighth Schedule)
BPR346 (ITA) – ​Tax implications resulting from the elimination of intra-group loans (Section 19, 64F(1)(a) of ITA) →

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