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Christine Taljaard, Hester H Vorster
Pág. 76 - 86
Agtergrond: ?n Belasting op suikerversoete koeldranke (SVKe) het vanaf 1 April 2018 in werking getree in ?n poging om die probleem van oorgewig en vetsug (o/v) en dus nieoordraagbare siektes (NOS) in Suid-Afrika (SA) aan te spreek. Die belastin...
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Sophia Brink
AbstractClient loyalty programmes are a common phenomenon in the South African market. Despite the fact that client loyalty programmes have been prevalent in South Africa since the 1980s, the South African Revenue Service has issued minimal guidance on t...
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Suzanne Kieviet
AbstractThe amounts set aside for the provision for employee-related contingent liabilities, such as the provision for leave pay, are often considerable. According to current Income Tax law, it is highly unlikely that the former employer (seller) will en...
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