The interaction between the interest deductibility rules contained in the Income Tax Act 58 of 1962

The interaction between the interest deductibility rules contained in the Income Tax Act 58 of 1962

This dissertation considers the conceptual interaction between section 23M and section 31 of the Income Tax Act, 1962. Both sections limit tax deductible interest expenditure paid to non-resident related persons based on specific requirements. The dissertation establishes the ambit of each sectio...

Full description

Bibliographic Details
Main Author: Ritchie, Shirleen
Other Authors: Kujinga, Benjamin T.
Language:en
Published: University of Pretoria 2016
Subjects:
UCTD
Online Access:http://hdl.handle.net/2263/53183
Ritchie, S 2016, The interaction between the interest deductibility rules contained in the Income Tax Act 58 of 1962, LLM Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/53183>

Internet

http://hdl.handle.net/2263/53183
Ritchie, S 2016, The interaction between the interest deductibility rules contained in the Income Tax Act 58 of 1962, LLM Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/53183>

Similar Items