Similar Items: Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions
- Interest limitation and thin capitalisation rules: an analysis of global practices and learnings for South Africa
- Interest limitation and thin capitalisation rules: an analysis of global practices and learnings for South Africa
- Debt capitalisation: investigating the term ‘reduction amount’ in the Income Tax Act 58 of 1962
- Thin capitalisation and financial rules in South Africa
- "Expenditure"
- Critical analysis of the rental income definition included under section 25BB of the Income tax act
Author: Gutuza, Tracy
- Project finance law and regulation in Tanzania: a critical analysis
- Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions
- A critical tax theory approach to income tax relief for black-middle class taxpayers contributing to the support of family
- The development of the simulated transactions doctrine as means of combating impermissible tax avoidance
- An analysis of the possible fiscal consequences of a controlled foreign company being declared resident in South Africa– may SARS have its cake and eat it?
- Residence of an entity for tax purposes – South Africa: a review of the concept ‘place of effective management