Browsing by Subject "Deductions"
Now showing items 1-2 of 2
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An analysis of the income tax treatment of gift card transactions by South African suppliers
(North-West University (South Africa), 2023)Gift cards are popularly used in businesses especially in the retail sector. This widespread business practice has become popular worldwide and is continuing to grow. Gift cards are increasingly used as a marketing ... -
Some tax implications of traditional knowledge under conventional intellectual property
(North-West University (Potchefstroom Campus), Faculty of Law, 2010)The proposed incorporation of traditional intellectual property into the definition of copyright, trade-marks and designs as defined in the Copyright Act,1 the Trade Marks Act2 and the Designs Act3 may affect the income ...
