The scope and levying of interest subject to the withholding tax in terms of sections 50A–50H of the Income Tax Act No. 58 of 1962

@article{Wyk2017TheSA,
  title={The scope and levying of interest subject to the withholding tax in terms of sections 50A–50H of the Income Tax Act No. 58 of 1962},
  author={E. van Wyk and Cara Thiart},
  journal={South African Journal of Accounting Research},
  year={2017},
  volume={31},
  pages={102 - 116}
}
A withholding tax on interest is levied in terms of sections 50A to 50H of the Income Tax Act No. 58 of 1962 (as amended) and has been effective since 1 March 2015. In this study, certain areas of concern were identified regarding the scope of interest subject to withholding tax and the timing of the levying of the withholding tax. A secondary concern involved the application of section 23M of the Act. A literature review of the theoretical basis for the taxation of interest was undertaken… Expand

References

SHOWING 1-10 OF 31 REFERENCES
Davis Tax Committee Interim Report: Addressing Base Erosion and Profit Shifting in South Africa
  • Pretoria: South African Revenue Services. Retrieved from http:// www.taxcom.org.za/docs/New_Folder/1%20DTC%20BEPS%20Interim%20Report%20-% 20The%20Introductory%20Report.pdf
  • 2014
Silke on International Tax
  • 2010
Meyerowitz on Income Tax
  • Cape Town.
  • 2004
Commissioner of Inland Revenue
  • SATC 106 Income Tax Case No
  • 1993
The taxation of trusts in South Africa: Critical analysis of Section 7C
Interest withholding tax – are you ready for 1 January 2015? [Web log message
  • 2015
...
1
2
3
4
...