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Showing 1 to 11 of 11 for “"Tax deductibility"”.
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The tax deductibility of corporate social responsibility expenditure
… but it might only be successful if it provides a tax incentive that encourages businesses to partake. The question that arises from this is: To what extent is CSR expenditure tax deductible? Can CSR expenditure be deductible in terms of the general deduction formula, or should new legislation that …
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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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A critical analysis of the tax deductibility of expenses incurred in virtual worlds by the South African taxpayer
… envisioned whilst the South African Income Tax Act was drawn up. The revenue earned is, however. encompassed in the Act. South African residents have as a result entered the taxation net of the South African Revenue Services without understanding the full implications of being taxed. Of …
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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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Household savings and portfolio choice
… effects of employer matching contributions and tax incentives on participation and contribution behavior in employer-sponsored 401(k) savings plans. Employer sponsored retirement savings plans consist of several different incentives designed to increase employee savings, including matching …
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IMPLICATIONS OF TAX LEGISLATION ON REAL ESTATE INVESTMENTS IN SINGAPORE
Tax legislation has serious implications on corporate real estate investments due to its growing complexity. Investment policies must be adjusted whenever new taxes are introduced or changes are made to existing legislation to reduce the tax impact so as to give the most advantageous net-of-tax …
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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)
… dissertation, I hypothesize that several non-tax-driven benefits of debt induce REITs managers to issue debt despite no apparent tax-driven benefit. Several methodologies and tests applied in capital structure literature are introduced to the literature of REITs capital structure. First, I …
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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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THE IMPACT OF INTERNAL REVENUE CODE SECTION 162(M) ON PAY FOR PERFORMANCE: A REEXAMINATION
… which caps a public company's corporate income tax deduction at $ 1 million per year for amounts paid to each of its top five executives, on CEO compensation level, CEO compensation structure and pay for performance sensitivity. I find that the average level of CEO salary decreased after the …