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dc.contributor.author | Krause, Frans![]() |
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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 |