Tax News: 2007/06, No. 6  rss

Newsletter: Tax News – 2007/06, No. 6
Search Results Total: 2 / Displayed: 1–2

Amendments to the income taxes act (ITA)

Tax News   1. 6. 2007 Link

Parliament is currently debating several proposed amendments to ITA. The most important of these are the proposals set out in the "Government draft of the Act on stabilisation of public budget" ("Government Draft"). Amended several times, the Government Draft is now on its second reading and is likely to experience further amendment.

Amendments to the act on reserves

Tax News   1. 6. 2007 Link

Clear provision will be made for the creation of reserves by successor companies following a corporate transformation. The successor company will continue to create reserves and make provisions/ adjustments as commenced by the company being split up on the conditions that would have applied to such company had the transformation not taken place, but only insofar as such creation of reserves pertains to the portion of business assets passing to the successor company.

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