Number | Subject |
---|---|
Withholding tax on interest in relation to a foreign government | |
Waiver of debt that funded mining capital expenditure | |
Employee Housing Scheme | |
Asset-for-Share Transaction | |
Corporate Rules: Disposal of assets and liabilities as part of a group restructure | |
Asset-for-Share transaction between a resident private company and a collective investment scheme (CIS) in securities | |
Waiver of an intra-group loan that funded the acquisition of a mining operation | |
Conversion of a public benefit organisation to a for-profit company | |
Acquisition of shares subject to suspensive conditions | |
Notional Funding Arrangement: The issue and potential repurchase of ordinary shares | |
Refinancing of debt through preference share funding | |
Cross border interest-free loan and withholding tax on interest | |
Debt reduction by way of set-off | |
Disposal of shares through a share buy-back and a donation | |
Securities transfer tax exemption where election has been made that section 42 will not apply | |
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. |
BPR 197 | Exemption from donations tax and net value of an estate |
Distribution of a debit loan account in anticipation of deregistration of a company | |
BPR 199 | Exemption from income tax of dividends received by virtue of restricted equity instruments |
BPR 200 | Source of income of commission payable to non-resident junket agents |