Browsing Economic and Management Sciences by Subject "Debt capitalisation"
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An evaluation of South Africa’s debt reduction rules within the context of the mining tax regime
(North-West University (South Africa), 2020)The 2018 year of assessment was the first year the Income Tax Act (58 of 1962) (hereafter referred to as the Act) contained a provision detailing the workings of debt-funded mining capital expenditure being reduced. ...