n Without Prejudice - Squeezing out the benefits of R&D : tax
|Article Title||Squeezing out the benefits of R&D : tax|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Publication Date||Feb 2011|
|Keyword(s)||Adams and Adams|
S11D of the Income Tax Act (58 of 1962, as amended) was introduced to encourage and incentivise private sector investment in the research and development of scientific or technological activities. This assists in ensuring that research and development activities are conducted within South Africa, and this will ultimately result in positive economic growth.
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