Do share-based payments constitute expenditure, for tax purposes, in order to facilitate a deduction?
The uncertainty surrounding whether a share-based payment constitutes expenditure, is, to a large extent, unresolved. This issue is significant because a company may only claim a (general) deduction in terms of section 11(a) of the Income Tax Act No. 58 of 1962, as amended (The Income Tax Act) if th...
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| Format: | Dissertation |
| Language: | es |
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University of Cape Town
2014
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| Online Access: | http://hdl.handle.net/11427/4576 |