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Showing 1 to 2 of 2 for “"Section 12J"”.
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A lifeline for Small Business in South Africa: An evaluation of section 12J, Venture Capital Incentives
… In the main it aims to answer does the section 12J venture capital incentive advance government's original stated intention of incentivizing the provision of equity funds to the SME sector. Based on the outcome of the primary research question the secondary question seeks to answer …
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The Impact of Section 12J Venture Capital Companies' Regime on Small and Medium Enterprises in South Africa
… More specifically, the study focused on the Section 12J tax incentive of the Income Tax Act of South Africa, which underpins the current venture capital companies' (VCC) regime for this country. This VCC regime is aimed at addressing the challenge of lack of access to finance by SMEs, and it …