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BCR73 (ITA) – ​Dividends: When the “qualifying purpose” definition must be satisfied (Section 8EA(2), 8EA(3))

Posted on October 15, 2020 by admin_kmos
Posted in BCR73 (ITA) - ​Dividends: When the "qualifying purpose" definition must be satisfied (Section 8EA(2), 8EA(3))

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← BGR55 (VAT) – ​Sale of dwellings by fixed property developers following a change in use adjustment under section 18(1) or 18B(3)
BCR74 (ITA) – ​Treaty relief – Authorised contractual scheme (“Company”, “foreign company”, “foreign partnership” definitions, section 50A, 50C, 50E, 64D, 64EA, 64G, 64H, 108) →

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