Miscellaneous 2006

Re-introducing the share capital tainting rules

Source: The Tax Specialist Journal Article

Published Date: 1 Oct 2006

 
This article reviews the conditions that cause the operation of the new share capital tainting provisions, and outlines the operation of the provisions, exclusions from the provisions, and transitional rules. In addition the article examines some of the potential issues that may arise from the application of the share capital tainting regime.

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