An evaluation of interest deduction limitations to counter base erosion in South Africa
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DOI: 10.4102/sajems.v21i1.1816
Abstract: This paper aims to describe funding structures of companies liable for tax in South Africa and how this relates to other characteristics, including ownership, of the companies. The research that the paper reports on was… read more here.
Keywords: south africa; interest deduction; deduction limitations; evaluation interest ... See more keywords