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BPR84 (ITA) – The ‘group of companies’ concept for the purposes of section 45(4)

Posted on January 23, 2019 by admin_kmos
Posted in BPR84 (ITA) - The 'group of companies' concept for the purposes of section 45(4)

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← 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)
BPR83 (ITA) – ​Capital gains tax implications on the conversion of a company through the amendment of its incorporation documentation (Paragraph 11(1) of Eighth Schedule) →

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