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The deductibility of indirect empowerment measures relating to black economic empowerment (BEE) in terms of the income tax act
(2012-12)ENGLISH ABSTRACT: The requirements of broad-based black economic empowerment (‘BEE’) are set out in the BEE scorecard. When an entity incurs expenditure relating to indirect empowerment measures (i.e. the preferential ... -
Merchant cash advances : investigating the taxation consequences in South Africa
(Stellenbosch : Stellenbosch University, 2014-04)ENGLISH ABSTRACT: Since the recent credit crisis in 2008, innovative lending products have emerged to address the need for enterprises to maintain and improve their cash flows. One such product is the merchant cash advance ...
