Browsing Economic and Management Sciences by Subject "Interest"
Now showing items 1-5 of 5
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Deductibility of interest on the acquisition of shares when restructuring a business : alternatives for South Africa
(North-West University, 2012)Funding requirements is one of the first criteria to consider when restructuring a business. Companies and taxpayers would choose the best option when acquiring shares to minimise tax liabilities. The purpose of this study ... -
An investigation into the establishment of an Islamic banking enterprise in the Tshwane and surrounding areas
(North-West University, 2013)Muslims in South Africa live within the framework of a Western economy in which the notion of interest plays a pivotal role. This system does not seem to comply with the strict interpretation of Islamic law, since the Quran ... -
Perceptions of Islamic finance : a study among Muslims in Gauteng
(North-West University (South Africa), 2022)Islamic finance has received considerable attention; therefore, this study intends to explore Muslims' thoughts and perceptions towards Shariah-based products in the South African context. It has been no more than 14 ... -
A pre–implementation analysis of the new South African withholding tax on interest
(2014)South Africa is in need of foreign direct investment (FDI) to increase economic growth and alleviate unemployment and poverty. To succeed in obtaining this FDI, South Africa must compete with the rest of the world for the ... -
Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa
(North-West University, 2011)The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting ...