BPR 181 | Withholding tax on interest in relation to a foreign government |
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BPR 182 | Waiver of debt that funded mining capital expenditure |
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BPR 183 | Employee Housing Scheme |
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BPR 184 | Asset-for-Share Transaction |
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BPR 185 | Corporate Rules: Disposal of assets and liabilities as part of a group restructure |
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BPR 186 | Asset-for-Share transaction between a resident private company and a collective investment scheme (CIS) in securities |
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BPR 187 | Waiver of an intra-group loan that funded the acquisition of a mining operation |
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BPR 188 | Conversion of a public benefit organisation to a for-profit company |
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BPR 189 | Acquisition of shares subject to suspensive conditions |
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BPR 190 | Notional Funding Arrangement: The issue and potential repurchase of ordinary shares |
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BPR 191 | Refinancing of debt through preference share funding |
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BPR 192 | Cross border interest-free loan and withholding tax on interest |
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BPR 193 | Debt reduction by way of set-off |
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BPR 194 | Disposal of shares through a share buy-back and a donation |
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BPR 195 | Securities transfer tax exemption where election has been made that section 42 will not apply |
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BPR 196 New! | Employees’ Tax: Monthly pension benefits in respect of foreign services rendered Note: The guidance contained in this ruling is affected by subsequent law changes. |
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| BPR 197 | Exemption from donations tax and net value of an estate |
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BPR 198 | Distribution of a debit loan account in anticipation of deregistration of a company |
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| BPR 199 | Exemption from income tax of dividends received by virtue of restricted equity instruments |
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