The deductibility of interest expenditure in leveraged buyout transactions under South African Income Tax Law : a critical examination of recent developments
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2014
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University of Cape Town
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Abstract
The aims of this paper, are twofold: first, to provide an overview of the South African tax law principles governing the deductibility of interest expenditure incurred by taxpayers in respect of LBO transactions, as altered by the recent changes to the Act, and secondly, to critically consider and comment on the nature and perceived effect of such amendments.
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Includes bibliographical references.
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Deetlefs, D. 2014. The deductibility of interest expenditure in leveraged buyout transactions under South African Income Tax Law : a critical examination of recent developments. University of Cape Town.