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n Tax Breaks Newsletter - Threat to deductibility of foreign royalties : royalty deductions

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Abstract

The proposed new s23I of the Income Tax Act is drafted so widely that many royalties currently paid to foreign licensors may be prohibited as deductions for SA-resident licensees, warns a recent Tax Alert from PricewaterhouseCoopers.

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/content/montb/2007/262/EJC78410
2007-11-01
2016-12-07
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