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The deductibility of interest expenditure under the Income Tax Act 58 of 1962
Many businesses rely on borrowed money to acquire assets or finance their trading activities. High gearing of this nature can be highly tax effective, provided the interest on the loan is tax-deductible. However, the deductibility of interest payments has given rise to much litigation. This is indic...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2023
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