Deductibility of interest on the acquisition of shares when restructuring a business : alternatives for South Africa / Lizette Niemand.
Funding requirements is one of the first criteria to consider when restructuring a business. Companies and taxpayers would choose the best option when acquiring shares to minimise tax liabilities. The purpose of this study is to formulate an interest deductibility test which provides guidance to ta...
| Main Author: | |
|---|---|
| Language: | en |
| Published: |
North-West University
2013
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/10394/9811 |