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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dc.contributor.advisorTitus, Aftonen_ZA
dc.contributor.authorDeetlefs, Daviden_ZA
dc.date.accessioned2015-05-18T14:23:35Z
dc.date.available2015-05-18T14:23:35Z
dc.date.issued2014en_ZA
dc.descriptionIncludes bibliographical references.en_ZA
dc.description.abstractThe 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.en_ZA
dc.identifier.apacitationDeetlefs, D. (2014). <i>The deductibility of interest expenditure in leveraged buyout transactions under South African Income Tax Law : a critical examination of recent developments</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/12820en_ZA
dc.identifier.chicagocitationDeetlefs, David. <i>"The deductibility of interest expenditure in leveraged buyout transactions under South African Income Tax Law : a critical examination of recent developments."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2014. http://hdl.handle.net/11427/12820en_ZA
dc.identifier.citationDeetlefs, 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.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Deetlefs, David AB - 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. DA - 2014 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2014 T1 - The deductibility of interest expenditure in leveraged buyout transactions under South African Income Tax Law : a critical examination of recent developments TI - The deductibility of interest expenditure in leveraged buyout transactions under South African Income Tax Law : a critical examination of recent developments UR - http://hdl.handle.net/11427/12820 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/12820
dc.identifier.vancouvercitationDeetlefs D. The deductibility of interest expenditure in leveraged buyout transactions under South African Income Tax Law : a critical examination of recent developments. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2014 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/12820en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Commercial Lawen_ZA
dc.publisher.facultyFaculty of Lawen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherTax Lawen_ZA
dc.titleThe deductibility of interest expenditure in leveraged buyout transactions under South African Income Tax Law : a critical examination of recent developmentsen_ZA
dc.typeThesis
dc.type.qualificationlevelPostgraduate Diploma
dc.type.qualificationnamePGDipen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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