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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 ...