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The South African tax implications of Black Economic Empowerment transactions [electronic resource]
The aim of this dissertation is to research the existing South African income tax legislation that is available for use by various parties when conducting equity transactions aimed at compliance with the ownership element ...
'Received by' and 'accrued to.'
Overall objective The overall objective of this dissertation is to identify and analyse decisions in tax cases in which the concept of receipts and accruals has been applied over the years. As there is no definition in the ...