Browsing PER: 2021 Volume 24 by Subject "Taxable preferred share"

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

Tredoux, Liezel; Van der Linde, Kathleen (PER/PELJ, 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 ...