An assault on the taxpayer and on practitioners - by SARS - The South African Revenue Service misses the boat entirely on the R&D tax incentives

Authors :

Margo, D

Journal Title :

De Rebus

Citation :

(2009) Dec DR 39

S.A. Legislation :

Income Tax Act 58 of 1962 s. 11D

Subject :

South African Revenue Service

Research - Taxation

Income tax - Deductions

Taxation - Law - Interpretation and construction

Inventions

Design protection

Novelty

Computer programs - Taxation

This item appears in the following Collection(s)