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A critical analysis of the tax efficiency of share incentive schemes in relation to employees in South Africa
(Stellenbosch : Stellenbosch University, 2012-12)
ENGLISH ABSTRACT: Share incentive schemes have become an important part of the remuneration package of employees in South Africa. Employers offer share incentive schemes to employees in order to attract and retain high ...
The deductibility of indirect empowerment measures relating to black economic empowerment (BEE) in terms of the income tax act
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 ...