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Category: BPR20 (ITA) – (The guidance contained in this ruling is affected by subsequent law changes) Transfer of an amount of share premium to another reserve – nature of share premium

BPR20 (ITA) – Impact that the transfer of an amount of share premium of a company to another reserve of that company has on the nature of the share premium (“Dividend” definition, section 64C)

Posted on January 23, 2019 by admin_kmos

Posted in BPR20 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) Transfer of an amount of share premium to another reserve - nature of share premium

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