Browsing Economic and Management Sciences by Author "Dann, H."

Browsing Economic and Management Sciences by Author "Dann, H."

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  • Non-conforming policies vs conforming policies 
    Dann, H. (School of Accounting Sciences, University of Pretoria, 1999)
    The restriction on the deductibility of insurance premiums in terms of section l1 (w) of the Income Tax Act ("the Act") has created constraints regarding the implementation of deferred compensation schemes. However, for ...
  • The tax implications of contracting as an independent contractor and or a labour broker 
    Dann, H. (School of Accounting Sciences, University of Pretoria, 1998)
    The provisions in the Income Tax Act ("the Act") relating to independent contractors and labour brokers are limited to a few paragraphs in the Fourth Schedule to the Act. These provisions as well as the South African Revenue ...