Tseisi, H., & Davis, D. (2018). A critical analysis of the implementation of the 'pay now, argue later' principle by SARS as provided by section 164 of the Tax Administration Act 28 of 2011; and, Limitation of interest deduction in South Africa: A suggested approach to the application of sections 31 and 23M of the Income Tax Act 58 of 1962 to debt and equity business financing methods. Department of Commercial Law.
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Chicago Style (17th ed.) Citation
Tseisi, Hulisani, and Dennis Davis. A Critical Analysis of the Implementation of the 'Pay Now, Argue Later' Principle by SARS as Provided by Section 164 of the Tax Administration Act 28 of 2011; and, Limitation of Interest Deduction in South Africa: A Suggested Approach to the Application of Sections 31 and 23M of the Income Tax Act 58 of 1962 to Debt and Equity Business Financing Methods. Department of Commercial Law, 2018.
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MLA (9th ed.) Citation
Tseisi, Hulisani, and Dennis Davis. A Critical Analysis of the Implementation of the 'Pay Now, Argue Later' Principle by SARS as Provided by Section 164 of the Tax Administration Act 28 of 2011; and, Limitation of Interest Deduction in South Africa: A Suggested Approach to the Application of Sections 31 and 23M of the Income Tax Act 58 of 1962 to Debt and Equity Business Financing Methods. Department of Commercial Law, 2018.
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Warning: These citations may not always be 100% accurate.