The tax treatment of interest incurred by mining companies to finance mining capital expenditure
This dissertation examines the tax treatment of interest incurred in financing mining capital expenditure. The capital expenditure under consideration is shaft-sinking and mining equipment. The reason for concern as regards this form of capital expenditure lies in the provisions of section 36(11)(a)...
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| Language: | en |
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University of Pretoria
2020
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| Online Access: | http://hdl.handle.net/2263/77372 Mbangi, L 2020, The tax treatment of interest incurred by mining companies to finance mining capital expenditure, LLM (Tax Law) Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/77372> |