The taxation of company distributions in respect of hybrid instruments in South Africa: Lessons from Australia and Canada

Autor: Tredoux, LG, Linde, KE van der

Publikováno v: Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad; Vol. 24 No. 1 (2021)
Potchefstroom Electronic Law Journal (PELJ), Volume: 24, Issue: 1, Pages: 1-36, Published: 2021

Tax legislation traditionally distinguishes between returns on investment paid on equity and debt instruments. In the main, returns on debt instruments (interest payments) are deductible for the paying company, while distributions on equity instrumen

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::e595fad4551a9033bbc6ac59759e3f32
https://www.ajol.info/index.php/pelj/article/view/235942