Browsing Research Articles (Accounting) by Subject "Tax rates"

Browsing Research Articles (Accounting) by Subject "Tax rates"

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  • Part 2 : deferred tax 0%, 14.5% or 29%? 
    Venter, Elmar Retief; Von Well, Rieka (South African Institute of Chartered Accountants, 2006-10)
    Recent circular issued by SAICA, Circular 1/2006, Disclosures in relation to deferred tax, recognizes that the debate surrounding paragraph 51 of IAS 12 (AC 102) has focused particularly on measuring deferred tax in relation ...
  • Unused STC credits : is AC 501 bullet proof? 
    Venter, Elmar Retief; Stiglingh, M. (Madeleine) (South African Institute of Chartered Accountants, 2007-04)
    On 21 February 2007, the Minister of Finance announced that government proposes to phase out secondary Tax on Companies (STC) and to replace it with a new tax on dividends. It is proposed that this process will take place ...
  • US vs the World, a taxing issue 
    Venter, Elmar Retief; Stiglingh, M. (Madeleine) (South African Institute of Chartered Accountants, 2005-01)
    As part of the short-term convergence project on income taxes, the IASB and FASB will consider the appropriate tax rate at which deferred tax assets and liabilities should be recognized. IAS 12 requires an entity to recognize ...