Tax Alert

13 Jul 2012 1 min read Article

In this issue

  • The introduction of REIT's
  • The re-characterisation of debt
  • New relief in respect of share block
  • Proposed changes to the issuing of debit and credit notes
  • Reduction in income tax rate for foreign companies
  • New definition of a 'share'
  • Deletion of the passive holding company regime

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