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The deductibility of interest expenditure in leveraged buyout transactions under South African Income Tax Law : a critical examination of recent developments
Includes bibliographical references.
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| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Commercial Law
2015
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| _version_ | 1867613215560564736 |
|---|---|
| access_status_str | Open Access |
| author | Deetlefs, David |
| author2 | Titus, Afton |
| author_browse | Deetlefs, David Titus, Afton |
| author_facet | Titus, Afton Deetlefs, David |
| author_sort | Deetlefs, David |
| collection | Thesis |
| description | Includes bibliographical references. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/12820 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:32:36.207Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2015 |
| publishDateRange | 2015 |
| publishDateSort | 2015 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/12820 The deductibility of interest expenditure in leveraged buyout transactions under South African Income Tax Law : a critical examination of recent developments Deetlefs, David Titus, Afton Tax Law Includes bibliographical references. The aims of this paper, are twofold: first, to provide an overview of the South African tax law principles governing the deductibility of interest expenditure incurred by taxpayers in respect of LBO transactions, as altered by the recent changes to the Act, and secondly, to critically consider and comment on the nature and perceived effect of such amendments. 2015-05-18T14:23:35Z 2015-05-18T14:23:35Z 2014 Thesis Postgraduate Diploma PGDip http://hdl.handle.net/11427/12820 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Tax Law Deetlefs, David The deductibility of interest expenditure in leveraged buyout transactions under South African Income Tax Law : a critical examination of recent developments |
| title | The deductibility of interest expenditure in leveraged buyout transactions under South African Income Tax Law : a critical examination of recent developments |
| title_full | The deductibility of interest expenditure in leveraged buyout transactions under South African Income Tax Law : a critical examination of recent developments |
| title_fullStr | The deductibility of interest expenditure in leveraged buyout transactions under South African Income Tax Law : a critical examination of recent developments |
| title_full_unstemmed | The deductibility of interest expenditure in leveraged buyout transactions under South African Income Tax Law : a critical examination of recent developments |
| title_short | The deductibility of interest expenditure in leveraged buyout transactions under South African Income Tax Law : a critical examination of recent developments |
| title_sort | deductibility of interest expenditure in leveraged buyout transactions under south african income tax law a critical examination of recent developments |
| topic | Tax Law |
| url | http://hdl.handle.net/11427/12820 |
| work_keys_str_mv | AT deetlefsdavid thedeductibilityofinterestexpenditureinleveragedbuyouttransactionsundersouthafricanincometaxlawacriticalexaminationofrecentdevelopments AT deetlefsdavid deductibilityofinterestexpenditureinleveragedbuyouttransactionsundersouthafricanincometaxlawacriticalexaminationofrecentdevelopments |