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Showing 1 to 2 of 2 for “"Formal group tax"”.
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Is the time now ripe for South Africa to introduce a formal group tax system?
The possible introduction of a group tax regime in South Africa has for some time been the subject of debate. In its third interim report the Katz commission recommended that South Africa employ a consolidation method of group taxation, this same method of group taxation was also proposed by the …
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A feasibility study of group taxation in South Africa
Group taxation has been reported by some tax analysts as being a means to attract and increase foreign investment into South Africa, which could result in an increase in South Africa’s existing tax base. South Africa tax legislation currently provides for some forms of group tax relief, which is …