Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 24 for “"Deductibility"”.
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The tax deductibility of corporate social responsibility expenditure
As a developing country, the South African government struggles to single-handedly carry the financial burden to care for the needs of the public. There is also a need for socio-economic development in order to improve the circumstances and surroundings of the South African society, but Government, …
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The deductibility of interest expenditure under the Income Tax Act 58 of 1962
… on the loan is tax-deductible. However, the deductibility of interest payments has given rise to much litigation. This is indicative of the many complexities which arise in the practical application of the legal principles. The purpose of this paper is to critically discuss these legal …
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The tax deductibility of contingent liabilities transferred in the sale of a going concern
The debate around the deductibility of transferred contingent liabilities, when a business is sold as a going concern has been raging for many years with no definitive guidance provided in legislation and limited court decisions on the issue, with the exception of the recent Ackermans Ltd v CSARS …
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The deductibility for taxation purposes of up front expenditure aid by means of a promissory note
… The purpose of this report is to analyse the deductibility of up-front expenditure paid by means of a promissory note for income tax purposes. In order to achieve this end, it is necessary to examine briefly the relevant portions of the law on Negotiable Instruments. This law is fairly complex …
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A critical analysis of the tax deductibility of expenses incurred in virtual worlds by the South African taxpayer
… Moodley, T 2011, A critical analysis of the tax deductibility of expenses incurred in virtual worlds by the South African taxpayer, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03092012-112031 / > F12/4/163/gm
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Deductibility of actual expenditure and losses incurred, respectively, as a result of theft or defalcation and liability for damages or compensation
… income tax law in South Africa pertaining to the deductibility of expenses and losses incurred, respectively, as a result of theft or defalcation, on the one hand, and liability for damages or compensation, on the other, is replete with uncertainty particularly in light of the courts' …
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The deductibility of interest expenditure in leveraged buyout transactions under South African Income Tax Law : a critical examination of recent developments
… South African tax law principles governing the deductibility of interest expenditure incurred by taxpayers in respect of LBO transactions, as altered by the recent changes to the Act, and secondly, to critically consider and comment on the nature and perceived effect of such amendments.
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The tax deductibility of interest on money borrowed to pay penalties imposed by the Competition Tribunal in terms of the Competition Act, 89 of 1998
… in terms of the general case law on the deductibility of interest or in terms of section 24J(2) of the Income Tax Act, 58 of 1962 ('the Act')
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Tax treatment of trade in live cattle futures using a mean variance approach: implications to market efficiency and welfare changes
… parameters of marginal tax rate and percent of deductibility of any futures losses. Producers' risk aversion is considered. This research examines the impacts of changes in tax policy on the optimal cash and futures positions, equilibrium prices, pricing efficiency, welfare changes in both cash …
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Optimal taxation with endogenous wages
… the optimal subsidy involves less than full deductibility of human capital expenses on the tax base, and falls with age. The optimal tax treatment of training time also depends on its interactions with contemporaneous and future labor supply. Income contingent loans, and a tax scheme with …
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Household savings and portfolio choice
… savings, including matching contributions, tax deductibility, and tax free compounding. There is a substantial literature on the effects of match rates on retirement savings, but little on the effects of preferential tax treatment. This chapter provides estimates of the impact of employer …
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Home Office Expenditure: A critical analysis of the applicable law governing the deductibility of home workspace expenses incurred by persons in employment - given the shift to working from home
The applicable law governing the income tax deductibility of home workspace expenses incurred by persons in employment has remained contentious and inconclusive. This has been heightened given the accelerated shift toward employees working from home in recent years. It is therefore necessary for …
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A qualitative analysis of the international conformity of the proposed amendments to section 23M of the Income Tax Act No. 58 of 1962
… Tax Act, No. 58 of 1962 (the Act) (an interest deductibility limitation section). However, in 2021, the Government proposed certain amendments to the interest limitation rules found in section 23M. The research question that this dissertation thus seeks to address is: will the proposed …
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IMPLICATIONS OF TAX LEGISLATION ON REAL ESTATE INVESTMENTS IN SINGAPORE
… for building and structure, property tax, deductibility of expenses, capital gains tax and capital allowance were considered the most significant. An actual case is used to analyse the decision making process taken and tax considerations involved in real estate investment. Some tax …
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Deductible Insurance and Nonlinear Pricing
… are allowed to self-select their level of deductibility. The model uses a continuous state system allowing for both full and partial losses with a slight modification to include positive probabilities for the events "a full loss occurs" and "no loss occurs." These mass points in the density …
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Employee share incentive schemes : an integrated approach
… of the Act (including making provision for the deductibility of expenses incurred and settled by way of issuing shares); • the issue of guidelines by SARS with relation to the taxation of share incentive schemes and the interaction between section 8C and the Eighth Schedule; • the introduction …
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Essay on the Persistence of Corporate Diversification Discount after Merger and Acquisition Transactions and Essay on the Capital Structure Properties of Real Estate Investment Trusts (REITs)
… how the market prices leverage in absence of tax-deductibility benefit. Then, I diagnose the relative importance of several non-tax-driven benefits of leverage in deriving the capital structure decisions of REITs. Third, I conduct a thought investment experiment with debt-restricted vs. …
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LE INTERRELAZIONI NEL SISTEMA DEL ‘DOPPIO BINARIO’ TRIBUTARIO E PENALE
… how legal institutes such as the non-deductibility of costs related to crimes and the taxation of illicit proceeds transform tax into an improper sanction, creating tension with the principle of ability to pay. Furthermore, the problematic distinction between non-existent and non-due …
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