The Taxation of Company Distributions in Respect of Hybrid Instruments in South Africa: Lessons from Australia and Canada
Tax legislation traditionally distinguishes between returns on investment paid on equity and debt instruments. In the main, returns on debt instruments (interest payments) are deductible for the paying company, while distributions on equity instruments (dividends) are not. This difference in taxati...
| Main Authors: | , |
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| Format: | Article |
| Language: | Afrikaans |
| Published: |
North-West University
2021-01-01
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| Series: | Potchefstroom Electronic Law Journal |
| Subjects: | |
| Online Access: | https://journals.assaf.org.za/index.php/per/article/view/6781 |