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Interpretation Note 127 (IN127) – Determination of the taxable income of certain persons from international transactions: Intra-group loans (Section 31)

Posted on January 30, 2023 by admin_kmos
Posted in Interpretation Note 127 (IN127) - Determination of the taxable income of certain persons from international transactions: Intra-group loans (Section 31)

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← BPR388 (ITA) – Application of de-grouping rule following previous intra-group transactions under section 45 (“Group of companies”, “controlling group company”, “controlled group company” definitions, section 9D, 41, 45 of ITA)
SARS Tax Guide 2023 (SGD0007) →

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