The effectiveness of the tenth schedule tax regime to attract and retain foreign investment: The current issues and uncertainties experienced within the tenth schedule tax regime and a comparison between the incentives provided by the tenth schedule and those provided by the Ghana oil and gas tax regim
In South Africa, oil and gas companies are subject to the ordinary tax rules within the Income Tax Act 58 of 1962 ("the Act"), but enjoy certain tax concessions within the Tenth Schedule to the Act. The main reason for introducing the Tenth Schedule was to create certainty and transparency...
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| Format: | Dissertation |
| Language: | English |
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University of Cape Town
2016
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| Online Access: | http://hdl.handle.net/11427/21749 |