Tax implications of a credit agreement.
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Date
2001
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Abstract
The aim of this dissertation is to provide a detailed analysis of, and commentary on, the tax implications of
a credit agreement, based on current legislation, case law and practice as applied by the Commissioner.
The South African Acts that are the subject of this dissertation are as follows:
• The Income Tax Act 58 of 1962 (as amended).
• The Value-Added Tax Act 89 of 1991 (as amended).
The principal South African taxes dealt with in this dissertation are as follows:
• Normal tax.
• Value-added tax.
Description
Thesis (M.Com.)-University of Natal, Durban, 2001.
Keywords
Taxation--South Africa., Theses--Accounting.