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BPR419 (ITA) – Corporate restructuring – Amalgamation transaction (Section 44 “amalgamation transaction” definition)

Posted on January 3, 2026 by admin_kmos
Posted in BPR419 (ITA) - Corporate restructuring – Amalgamation transaction (Section 44 "amalgamation transaction" definition)

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← BPR418 (ITA) (VAT) (TDA) – Asset-for-share transfer involving close corporation (“Company”, “trading stock”, sections 24BA, 41, 58, “base cost”, “pre-valuation date asset”, s8, 11 VAT Act, s9 TDA)
BPR420 (ITA) – Application of section 8EA(3) →

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