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The deductibility of indirect empowerment measures relating to black economic empowerment (BEE) in terms of the income tax act

Acker, Tim (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 ...
The income tax deductibility of indirect empowerment measures relating to Black Economic Empowerment (BEE) in South Africa

Acker, Tim; Nel, Rudie (Academic Journals, 2013-07)

When an entity incurs expenditure relating to indirect empowerment measures of broad-based black economic empowerment (‘BEE’) (that is the preferential procurement, enterprise development, skills development and socio-economic ...