An evaluation of the income tax treatment of client loyalty programme transactions by South African suppliers

The popularity of client loyalty programmes has increased drastically over the past few years, with more than 100 suppliers in South Africa currently making use of them. Despite the fact that client loyalty programmes have been prevalent in South Africa since the 1980s, the South African Revenue Ser...

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Bibliographic Details
Main Author: Sophia Brink
Format: Article
Language:English
Published: AOSIS 2015-04-01
Series:Journal of Economic and Financial Sciences
Subjects:
Online Access:https://jefjournal.org.za/index.php/jef/article/view/88