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Is the time now ripe for South Africa to introduce a formal group tax system?

The possible introduction of a group tax regime in South Africa has for some time been the subject of debate. In its third interim report the Katz commission recommended that South Africa employ a consolidation method of group taxation, this same method of group taxation was also proposed by the Dav...

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Bibliographic Details
Main Author: Joubert, Jacobus
Other Authors: Tickle, Deborah
Format: Thesis
Language:English
English
Published: Department of Finance and Tax 2025
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