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n Without Prejudice - Squeezing out the benefits of R&D : tax

Volume 11, Issue 1
  • ISSN : 1681-178X
USD

 

Abstract

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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/content/jb_prej/11/1/EJC49431
2011-02-01
2016-12-10

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