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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.

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