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Browsing Research Articles (Taxation) by Subject "ECJ arguments"

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Deductibility of value added tax on costs incurred to raise share capital : a critical analysis of the ITC 1744 case

Van der Zwan, Pieter; Stiglingh, M. (Madeleine) (Pretoria University Law Press (PULP), 2011)

Maatskappye gaan dikwels wesenlike kostes aan by die uitreik van aandele om bedrywighede te finansier. Tans voer die Suid-Afrikaanse Inkomstediens (SAID) aan dat belasting op toegevoegde waarde (BTW) aangegaan ...

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