BPR386 (ITA) – Share disposal between two employee share incentive trusts (“Connected person” definition, sections 54, 58(1), paragraph 38 of Eighth Schedule) Posted on November 23, 2022 by admin_kmos
BPR382 (ITA) – Rebate in respect of foreign taxes (Section 6quat, paragraphs 2, 35 of Eighth Schedule of Act) Posted on October 24, 2022 by admin_kmos
BPR381 (STT) – Beneficial ownership in respect of back-to-back share transfers (Section 1 “transfer”, “unrestricted and security restricted stock account” definitions, sections 2(1), 8(1)(q)) Posted on October 24, 2022 by admin_kmos
BPR380 (ITA) – Transfer of shares in resident company to non-resident holding company (Sections 9D, 64E, paragraphs 38, 39, 76B of Eighth Schedule of Act) Posted on October 24, 2022 by admin_kmos
BPR378 (ITA) (STT) – Transfer of listed financial instruments to collective investment schemes in exchange for participatory interests (Sections 9C, 42, para 61(3) of Eighth Sch, section 8 of STT) Posted on September 23, 2022 by admin_kmos
BPR377 (ITA) – Withholding of dividends tax at a reduced rate (Sections 64D and 64G(3)) Posted on September 23, 2022 by admin_kmos
BPR376 (ITA) (STT) – Corporate Restructuring (Sections 9C(6), 45, 54, 58(1), paragraphs 4, 12A, 13(1), 20(1), 32(2), 35(1), 38, 39 of Eighth Schedule, section 8 of STT Act) Posted on September 23, 2022 by admin_kmos
BPR375 (ITA) – Unbundling of shares in a CFC (Sections 9D, 46(1), 46(2) and 46(5)) Posted on September 23, 2022 by admin_kmos
BPR372 (ITA) – Withholding tax on foreign royalties (Section 6quat(1A)) Posted on May 27, 2022 by admin_kmos