BPR85 (ITA) – Taxation aspects of income derived by non South African residents from employment in South Africa (Paragraph 2 of Fourth Schedule, India, USA, Czech, Romania, UK, Netherlands DTAs) Posted on January 23, 2019 by admin_kmos
BPR86 (ITA) – Where two parties conduct mining operations in terms of an unincorporated joint venture agreement (Sections 1, 15, 24H, 36, 37A, paragraphs 1, 11, 33, 38 Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR87 (ITA) – Capital gains tax consequences arising from restructuring activities involving trusts (Paragraphs 80(1), 80(2) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR88 (ITA) – Contributed capital of a foreign limited liability co-operative (“Equity share capital” definition) Posted on January 23, 2019 by admin_kmos
BPR89 (ITA) – Waiver of certain rights connected to shares (Sections 64B, paragraph 11(1)(b), paragraph 12(5)(a) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR90 (ITA) – Royalty income attributable to a foreign business establishment of a controlled foreign company (Section 9D(10)(a)(iii)) Posted on January 23, 2019 by admin_kmos
BPR92 (ITA) – Possible recoupment of rental paid on the subsequent acquisition of the leased property by the lessee (Section 8(5)(b)) Posted on January 23, 2019 by admin_kmos
BPR93 (ITA) – Deductibility of environmental expenditure subsequently incurred in respect of asset that have been acquired in an asset-for-share transaction (Section 37B(6), section 42(3)(a)(ii)) Posted on January 23, 2019 by admin_kmos
BPR94 (ITA) – Charges incurred in relation to the acquisition of trading stock (Section 11(a), section 22, section 23(g)) Posted on January 23, 2019 by admin_kmos