n Tax Breaks Newsletter - Significant changes to interest deductibility proposed : income tax
|Article Title||Significant changes to interest deductibility proposed : income tax|
|© Publisher:||Moneyweb (Pty) Ltd|
|Journal||Tax Breaks Newsletter|
|Author||Adam Bekker and James Aitchison|
|Publication Date||Aug 2013|
|Pages||4 - 6|
National Treasury and SARS recently published documents for public comment containing proposals aimed at limiting the deductibility of interest payments in certain circumstances. The changes involve four categories of transactions: debt between connected persons, transfer pricing, acquisition debt, and hybrid debt.
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