Practice Note 4(a) (PN4(a)) – Nominee directors: Directors’ fees Posted on April 23, 2017 by admin_kmos
Practice Note 42 (PN42) – Process of manufacture, processes similar to process of manufacture, etc. Posted on November 20, 2016January 14, 2017 by admin_kmos
Practice Note 37 (PN37) – (Withdrawn) Deduction of fees paid to accountants, bookkeepers and tax consultants for the completion of income tax returns Posted on November 20, 2016November 23, 2022 by admin_kmos
Practice Note 36 (PN36) – Valuation of trading stock Posted on November 20, 2016January 14, 2017 by admin_kmos
Practice Note 35 (PN35) – Bequest of trust income to surviving spouse Posted on November 20, 2016January 14, 2017 by admin_kmos
Practice Note 31 (PN31) – (Withdrawn) Interest paid on money borrowed Posted on November 20, 2016November 23, 2022 by admin_kmos
Practice Note 22 (PN22) – Deduction of recurrent expenditure incurred by public companies Posted on November 20, 2016January 14, 2017 by admin_kmos
Practice Note 7 (PN7) – Transfer pricing (including adendum) Posted on November 20, 2016January 14, 2017 by admin_kmos
Practice Note 5 (PN5) – Tax implications of lending arrangements in respect of marketable securities Posted on November 20, 2016January 14, 2017 by admin_kmos
Practice Note 4 (PN4) – Treatment of gains and losses on foreign exchange transactions Posted on November 20, 2016January 14, 2017 by admin_kmos