On 12 September 2019, the South African Revenue Service (SARS) published draft Interpretation Note 18 (Issue 4) (IN18) regarding the rebate and deduction of foreign taxes on income for public comment. This interpretation note describes the scope, interpretation and application of section 6quat of the Income Tax Act 58 of 1962, which provides for rebate or deduction for foreign taxes on income.
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Denmark deposits ratification instrument for MLI
Denmark deposits ratification instrument for MLI
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