A binding private ruling (BPR) is issued in response to an application and clarifies how the Commissioner would interpret and apply the provisions of the tax laws relating to a specific proposed transaction.
The rest of the BPRs may be accessed by navigating the pane above.
|Taxation of covered persons in respect of equity linked notes
|Transfer of long-term insurance business to a local branch of a foreign reinsurer
|Leasehold improvement allowance