12 мар. 2021 г. · Non-repayable loans made to subsidiary: The loan made to subsidiary should be recorded as equity and credited to capital contribution reserve.

Capital contributions should not normally be treated as a trading receipt, since the payment is akin to an injection of equity capital. A capital contribution ...

23 сент. 2021 г. · A capital contribution reserve typically arises when an irrevocable gift has been made to a company by a shareholder (ie new shares are not issued in ...

24 мар. 2017 г. · The capital contribution reserve therefore constitutes unrealised profits which are then capitalised. Unrealised profits can only be capitalised ...

23 мая 2023 г. · The repayment of such capital contributions to current or future shareholders is treated the same way as the repayment of nominal share capital and as such is ...

31 дек. 2022 г. · Such contributions are an increase in equity. Typically, such amounts are recorded in a separate reserve, often known as the 'capital reserve'.

The repayment of capital contribution reserves is treated for both income and withholding tax purposes like the repayment of share capital (see art. 20 para. 3 ...

A capital contribution reserve typically arises when an irrevocable gift has been made to a company by a shareholder (ie new shares are not issued in ...

8 окт. 2020 г. · This all points to capital contribution reserve. The money will be used by the client to invest in its own subsidiaries.

I received distribution of capital contribution reserves in cash from that company. What should be the tax treatment of this distribution? Should I consider ...