Different business entities and tax

Krause, Frans

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dc.contributor.author	Krause, Frans
dc.date.accessioned	2019-11-19T06:08:08Z
dc.date.available	2019-11-19T06:08:08Z
dc.date.issued	2019-06
dc.description.abstract	I often see tax rate comparisons between different business entities (companies, trusts and individuals) indicating a 28% company tax rate. This, however, is not entirely accurate; although the rate is 28%, there is also a 15% dividend tax that must be deducted before the income is paid out to shareholders (Table 1).	en_ZA
dc.description.department	Mercantile Law	en_ZA
dc.description.librarian	am2019	en_ZA
dc.description.uri	https://journals.co.za/content/journal/vp_stock	en_ZA
dc.identifier.citation	Krause, F 2019, 'Different business entities and tax', Stockfarm, vol. 9, no. 6, pp. 62.	en_ZA
dc.identifier.issn	2221-7304
dc.identifier.uri	http://hdl.handle.net/2263/72340
dc.language.iso	en	en_ZA
dc.publisher	Plaas Publishing	en_ZA
dc.rights	Plaas Publishing	en_ZA
dc.subject	Tax	en_ZA
dc.subject	Business entities	en_ZA
dc.subject	Rate	en_ZA
dc.subject	Income	en_ZA
dc.title	Different business entities and tax	en_ZA
dc.type	Article	en_ZA