Royalties for the use of intellectual property rights confirmed as deductible : a consideration of BP Southern Africa (Pty) Ltd v CSARS [2007] SCA 7

Authors :

Du Plessis, E

Journal Title :

De Rebus

Citation :

(2007) Jun DR 49

S.A. Cases Cited :

BP (Southern Africa) (Pty) Ltd v CSARS [2007] SCA 7 (RSA)

ITC 1798 (2005) 68 SATC 9

Hallstroms (Pty) Ltd v FCT (1946) HCA 34

Subject :

Trademarks - Taxation

Intellectual property - Taxation

Words and phrases - Hallstrom principle

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