BPR334 (ITA) – Waiver of loan claims by the settlor of a trust (Sections 54, 55, 64(1)(a), paragraphs 12A, 20(3)(b), 39, 56 of Eighth Schedule) Posted on January 31, 2020 by admin_kmos
BPR332 (ITA) (STT) – Unbundling and subsequent issue of listed shares by non-resident subsidiary of resident holding company (“Dividend” definition, section 46, paragraph 11 of Eighth Schedule) Posted on January 31, 2020 by admin_kmos
BPR325 (ITA) – Liquidation distribution and amalgamation transaction between non-resident companies (Sections 9D(2A), 9H, 44, 47, paragraph 43A of Eighth Schedule) Posted on October 27, 2019 by admin_kmos
BPR330 (ITA) – Distributions of dividends and other amounts from a trust to beneficiaries on termination of employment ( “Gross income”, “remuneration” definitions, section 8C, 10(1)(k)(i)) Posted on October 24, 2019 by admin_kmos
BPR329 (ITA) – Tax consequences of intra-group restructuring and sale of assets to third party (“Gross income”, “trading stock”, “asset”, “capital asset”, “trading stock” definitions, section 45) Posted on October 24, 2019 by admin_kmos
BPR328 (ITA) – Consecutive asset-for-share transactions (Section 42, “asset-for-share transaction” definition) Posted on October 24, 2019 by admin_kmos
BPR327 (ITA) – Tax implications of a group restructuring (Sections 10(1)(k)(i), 45(3A), 64F(1)(a), 64G(2)(b), paragraphs 3, 20(1), 35(3)(a) of Eighth Schedule) Posted on October 24, 2019 by admin_kmos
BPR326 (ITA) – Group restructuring transactions in a foreign jurisdiction (“Trading stock”, “asset-for-share transaction”, “liquidation distribution” definitions, section 42, 47(1)) Posted on October 24, 2019October 24, 2019 by admin_kmos
BPR324 (ITA) – Disposal and acquisition of shares by a public benefit organisation (PBO) (Sections 10(1)(cN), 25B, 30, 64F, paragraphs 20(1)(a), 63A of Eighth Schedule) Posted on October 24, 2019 by admin_kmos