Browsing by Subject "Bydraebeperkings"
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The capping of the deductibility of retirement contributions for tax : a comparison between South Africa and developed countries
(North-West University (South Africa) , Potchefstroom Campus, 2015)In the Taxation Laws Amendment Act of 2013 the deductibility of retirement contributions for taxation purposes in South Africa was changed. This changed the way in which pension fund contributions, provident fund contributions ...