The deductibility of interest expenditure in leveraged buyout transactions under South African Income Tax Law : a critical examination of recent developments

The aims of this paper, are twofold: first, to provide an overview of the 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.

Grantor dc:publisher.institution

Department of Commercial Law

Year dc:date.issued

2014

Author dc:creator

• Deetlefs, David

Advisor dc:contributor.advisor

• Titus, Afton

Language dc:language.iso

eng

Handle dc:identifier.uri

http://hdl.handle.net/11427/12820

OAI identifier oai:identifier

oai:open.uct.ac.za:11427/12820